CVR Refining 10-Q 1 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2017	Apr. 25, 2017
Document and Entity Information
Entity Registrant Name	CVR Refining, LP
Entity Central Index Key	1,558,785
Document Type	10-Q
Document Period End Date	Mar. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Units Outstanding		147,600,000
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 408.8	$ 314.1
Accounts receivable, net of allowance for doubtful accounts of $1.2 and $0.5, including $0.0 and $0.1 due from affiliates at March 31, 2017 and December 31, 2016, respectively	128.1	138.1
Inventories	289.7	291.1
Prepaid expenses and other current assets, including $1.3 and $1.2 due from affiliates at March 31, 2017 and December 31, 2016, respectively	30.8	60.3
Total current assets	857.4	803.6
Property, plant, and equipment, net of accumulated depreciation	1,500.5	1,515
Other long-term assets	13.9	13.3
Total assets	2,371.8	2,331.9
Current liabilities:
Note payable and capital lease obligations	1.9	1.8
Accounts payable, including $7.3 and $4.6 due to affiliates at March 31, 2017 and December 31, 2016, respectively	220	225.9
Personnel accruals, including $1.9 and $3.0 due to affiliates at March 31, 2017 and December 31, 2016, respectively	12.7	19.3
Accrued taxes other than income taxes	25.3	25.2
Accrued expenses and other current liabilities, including $4.6 and $8.9 due to affiliates at March 31, 2017 and December 31, 2016, respectively	203.5	217.7
Total current liabilities	463.4	489.9
Long-term liabilities:
Long-term debt and capital lease obligations, net of current portion	539.5	539.7
Other long-term liabilities, including $0.6 and $0.6 due to affiliates at March 31, 2017 and December 31, 2016, respectively	5.2	5.6
Total long-term liabilities	544.7	545.3
Commitments and contingencies
Partners’ capital:
Common unitholders, 147,600,000 units issued and outstanding at March 31, 2017 and December 31, 2016	1,363.7	1,296.7
General partner interest	0	0
Total partners’ capital	1,363.7	1,296.7
Total liabilities and partners’ capital	$ 2,371.8	$ 2,331.9

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 1.2	$ 0.5
Accounts receivable, due from affiliates	0	0.1
Prepaid expenses and other current assets, due from affiliates	1.3	1.2
Accounts payable, due to affiliates	7.3	4.6
Personnel accruals, due to affiliates	1.9	3
Accrued expenses and other current liabilities, with affiliates	4.6	8.9
Other long-term liabilities, due to affiliates	$ 0.6	$ 0.6
Common unitholders, units issued (in units)	147,600,000	147,600,000
Common unitholders, units outstanding (in units)	147,600,000	147,600,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Income Statement [Abstract]
Net sales	$ 1,423.5	$ 834
Operating costs and expenses:
Cost of materials and other	1,201.3	722.3
Direct operating expenses (exclusive of depreciation and amortization as reflected below)	102.1	117.7
Depreciation and amortization	33.3	30.9
Cost of sales	1,336.7	870.9
Selling, general and administrative expenses (exclusive of depreciation and amortization as reflected below)	20	18.5
Depreciation and amortization	0.8	0.6
Total operating costs and expenses	1,357.5	890
Operating income (loss)	66	(56)
Other income (expense):
Interest expense and other financing costs	(11.2)	(10.8)
Interest income	0	0
Gain (loss) on derivatives, net	12.2	(1.2)
Other income (expense), net	0	0
Total other income (expense)	1	(12)
Income (loss) before income tax expense	67	(68)
Income tax expense (benefit)	0	0
Net income (loss)	$ 67	$ (68)
Net income (loss) per common unit – basic and diluted (in dollars per unit)	$ 0.45	$ (0.46)
Weighted-average common units outstanding:
Basic and diluted (in units)	147.6	147.6

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN PARTNERS' CAPITAL - 3 months ended Mar. 31, 2017 - USD ($) $ in Millions	Total	Common Units	General Partner Interest
Balance (in units) at Dec. 31, 2016		147,600,000
Balance at Dec. 31, 2016	$ 1,296.7	$ 1,296.7	$ 0
Increase (Decrease) in Stockholders' Equity
Net income	67	$ 67
Balance (in units) at Mar. 31, 2017		147,600,000
Balance at Mar. 31, 2017	$ 1,363.7	$ 1,363.7	$ 0

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities:
Net income (loss)	$ 67	$ (68)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	34.1	31.5
Allowance for doubtful accounts	0.7	0
Amortization of deferred financing costs	0.5	0.5
Loss on disposition of assets	0.5	0
Share-based compensation	2.1	0.7
Loss (gain) on derivatives, net	(12.2)	1.2
Current period settlements on derivative contracts	1.2	21.4
Changes in assets and liabilities:
Accounts receivable	9.3	(11.8)
Inventories	1.3	25.7
Prepaid expenses and other current assets	29.3	3.6
Accounts payable	(5.6)	(10.4)
Accrued expenses and other current liabilities	(11.7)	8.7
Other long-term liabilities	(0.4)	(0.1)
Net cash provided by operating activities	116.1	3
Cash flows from investing activities:
Capital expenditures	(19.6)	(44)
Investment in affiliate	(1.4)	0
Net cash used in investing activities	(21)	(44)
Cash flows from financing activities:
Payment of capital lease obligations	(0.4)	(0.4)
Net cash used in financing activities	(0.4)	(0.4)
Net increase (decrease) in cash and cash equivalents	94.7	(41.4)
Cash and cash equivalents, beginning of period	314.1	187.3
Cash and cash equivalents, end of period	408.8	145.9
Supplemental disclosures:
Cash paid for interest net of capitalized interest of $0.3 and $1.5 in 2017 and 2016, respectively	2.8	2.2
Non-cash investing and financing activities:
Construction in process additions included in accounts payable	8.9	17.8
Change in accounts payable related to construction in process additions	$ (0.3)	$ (2.8)

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Statement of Cash Flows [Abstract]
Capitalized interest	$ 0.3	$ 1.5

Organization and Nature of Busi

Organization and Nature of Business	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Business	(1) Organization and Nature of Business CVR Refining, LP and subsidiaries ("CVR Refining" or the "Partnership") is an independent petroleum refiner and marketer of high value transportation fuels. CVR Refining is a Delaware limited partnership, formed in September 2012 by Coffeyville Resources, LLC ("CRLLC"), a wholly-owned subsidiary of CVR Energy, Inc. ("CVR Energy"). CVR Refining completed the initial public offering of its common units representing limited partner interests (the "Initial Public Offering") on January 23, 2013. The common units, which are listed on the NYSE, began trading on January 17, 2013 under the symbol "CVRR." The Partnership owns a complex full coking medium-sour crude oil refinery in Coffeyville, Kansas and a complex crude oil refinery in Wynnewood, Oklahoma. As of March 31, 2017 , CRLLC owned 100% of the Partnership's noneconomic general partner interest and approximately 66% of the Partnership's outstanding limited partner interests. As of March 31, 2017 , Icahn Enterprises L.P. ("IEP") and its affiliates owned approximately 82% of CVR Energy's outstanding shares. Management and Operations The Partnership is party to a services agreement pursuant to which the Partnership and its general partner obtain certain management and other services from CVR Energy. 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, LLC, a subsidiary of CRLLC, 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.

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	(2) Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") and in accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC"). These condensed consolidated financial statements should be read in conjunction with the December 31, 2016 audited consolidated financial statements and notes thereto included in CVR Refining's Annual Report on Form 10-K for the year ended December 31, 2016 , which was filed with the SEC on February 21, 2017 (the " 2016 Form 10-K"). The condensed consolidated financial statements include certain selling, general and administrative expenses (exclusive of depreciation and amortization) and direct operating expenses (exclusive of depreciation and amortization) that CVR Energy and its affiliates incurred on behalf of and charged to the Partnership. These related party transactions are governed by the services agreement. See Note 14 ("Related Party Transactions") for additional discussion of the services agreement and billing of certain costs. In the opinion of the Partnership's management, the accompanying condensed consolidated financial statements reflect all adjustments (consisting only of normal recurring adjustments) that are necessary to fairly present the financial position of the Partnership as of March 31, 2017 and December 31, 2016 , the results of operations of the Partnership for the three month periods ended March 31, 2017 and 2016 , the changes in partners' capital for the Partnership for the three month period ended March 31, 2017 and the cash flows of the Partnership for the three month periods ended March 31, 2017 and 2016 . The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Results of operations and cash flows for the interim periods presented are not necessarily indicative of the results that will be realized for the year ending December 31, 2017 or any other interim or annual period.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2017
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	(3) Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-09, creating a new topic, FASB Accounting Standards Codification ("ASC") Topic 606, "Revenue from Contracts with Customers" (" ASU 2014-09"), which supersedes revenue recognition requirements in FASB ASC Topic 605, “ Revenue Recognition .” This ASU 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. In addition, an entity is required to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The standard is effective for interim and annual periods beginning after December 15, 2017. The Partnership has developed an implementation plan to adopt the new standard. As part of this plan, the Partnership is currently assessing the impact of the new guidance on its business processes, business and accounting systems, and consolidated financial statements and related disclosures, which involves review of existing revenue streams, evaluation of accounting policies and identification of the types of arrangements where differences may arise in the conversion to the new standard. The Partnership expects to complete the assessment phase of its implementation plan within the next several months after which the Partnership will initiate the design and implementation phases of the plan, including implementing any changes to existing business processes and systems to accommodate the new standard, during 2017. The Partnership will adopt this standard as of January 1, 2018 using the modified retrospective application method. To date, the Partnership has not identified any material differences in its existing revenue recognition methods that would require modification under the new standard. In February 2016, the FASB issued ASU 2016-02, “ Leases ” (“ASU 2016-02”). The new standard revises accounting for operating leases by a lessee, among other changes, and requires a lessee to recognize a liability to make lease payments and an asset representing its right to use the underlying asset for the lease term in the balance sheet. The standard is effective for the first interim and annual periods beginning after December 15, 2018, with early adoption permitted. At adoption, ASU 2016-02 will be applied using a modified retrospective application method. The Partnership is formulating an assessment and implementation plan to adopt the new standard. The Partnership expects its assessment and implementation plan to be ongoing during 2017 and 2018 and is currently unable to reasonably estimate the impact of adopting the new leases standard on its consolidated financial statements and footnote disclosures.

Share-Based Compensation

Share-Based Compensation	3 Months Ended
	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	(4) Share-Based Compensation Certain employees of CVR Refining and employees of CVR Energy 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 attributed 100% to CVR Refining. For employees of CVR Energy performing services for CVR Refining, CVR Refining recorded share-based compensation relative to the percentage of time spent by each employee providing services to CVR Refining as compared to the total calculated share-based compensation by CVR Energy. Long-Term Incentive Plan—CVR Energy CVR Energy has a Long-Term Incentive Plan ("CVR Energy LTIP") that permits the grant of options, stock appreciation rights, restricted shares, restricted share units, dividend equivalent rights, share awards and performance awards (including performance share units, performance units and performance based restricted stock). As of March 31, 2017 , only performance units remain outstanding under the CVR Energy LTIP. 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. Performance Unit Awards In December 2016, CVR Energy entered into a performance unit award agreement (the "2016 Performance Unit Award Agreement") with its Chief Executive Officer. Compensation cost for the 2016 Performance Unit Award Agreement will be recognized over the performance cycle from January 1, 2017 to December 31, 2017. The performance unit award of 3,500 performance units under the 2016 Performance Unit Award Agreement represents the right to receive, upon vesting, a cash payment equal to $1,000 multiplied by the applicable performance factor. The amount paid pursuant to the award, if any, will be paid following the end of the performance cycle for the award, but no later than March 6, 2018. The Partnership will be responsible for reimbursing CVR Energy for its 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 March 31, 2017 , there was approximately $1.3 million of total unrecognized compensation cost related to the 2016 Performance Unit Award Agreement to be recognized over a weighted-average period of approximately 0.8 years . In December 2015, CVR Energy entered into a performance unit award agreement with its Chief Executive Officer with terms substantially the same as the 2016 Performance Unit Award Agreement and with a performance cycle from January 1, 2016 to December 31, 2016. Total compensation expense recorded for each of the three months ended March 31, 2017 and 2016 related to the performance unit awards was approximately $0.4 million . As of March 31, 2017 and December 31, 2016, the Partnership had a liability of $0.4 million and $1.7 million , respectively, for its portion of the performance unit awards, which is recorded in accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheet. Incentive Unit Awards CVR Energy has 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 each 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 portion of time spent on CVR Refining related matters by CVR Energy employees providing services to CVR Refining remains consistent with the amount of services provided during the quarter ended March 31, 2017 , there was approximately $4.3 million of total unrecognized compensation cost related to the incentive unit awards to be recognized over a weighted-average period of approximately 1.5 years . Inclusion of the vesting table is not considered meaningful due to changes in allocation percentages that may occur from time to time. The unrecognized compensation expense has been determined by the number of incentive units and associated distribution equivalent rights and respective allocation percentages for individuals for whom, as of March 31, 2017 , compensation expense has been allocated to the Partnership. Total compensation expense recorded for the three months ended March 31, 2017 and 2016 related to the awards was approximately $0.8 million and $0.2 million , respectively. The Partnership is responsible for reimbursing CVR Energy for its allocated portion of the incentive unit awards. As of March 31, 2017 and December 31, 2016 , the Partnership had a liability of approximately $2.2 million and $1.5 million , respectively, for its allocated portion of non-vested incentive units and associated distribution equivalent rights, which is recorded in accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets. Long-Term Incentive Plan – CVR Refining CVR Refining has a long-term incentive plan ("CVR Refining LTIP") that provides for the grant of options, unit appreciation rights, restricted units, phantom units, unit awards, substitute awards, other-unit based awards, cash awards, performance awards, and distribution equivalent rights. The maximum number of common units issuable under the CVR Refining LTIP is 11,070,000 . Individuals who are eligible to receive awards under the CVR Refining LTIP include (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. Awards of phantom units and distribution equivalent rights have been 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 each 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 three months ended March 31, 2017 is presented below: Phantom Units Weighted- Average Grant-Date Fair Value Non-vested at January 1, 2017 904,855 $ 12.38 Granted 15,728 9.41 Vested — — Forfeited (40,037 ) 17.50 Non-vested at March 31, 2017 880,546 $ 12.09 As of March 31, 2017 , there was approximately $6.1 million of total unrecognized compensation cost related to the awards under the CVR Refining LTIP to be recognized over a weighted-average period of 1.5 years . Total compensation expense recorded for the three months ended March 31, 2017 and 2016 related to the awards under the CVR Refining LTIP was approximately $1.0 million and $0.3 million , respectively. As of March 31, 2017 and December 31, 2016 , the Partnership had a liability of approximately $2.4 million and $1.5 million , respectively, for non-vested phantom unit awards and associated distribution equivalent rights, which is recorded in personnel accruals and accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2017
Inventory Disclosure [Abstract]
Inventories	(5) Inventories Inventories consist primarily of domestic and foreign crude oil, blending stock and components, work-in-progress and refined fuels and by-products. For all periods presented, inventories are valued at the lower of the first-in, first-out ("FIFO") cost or market for refined fuels and by-products. Refinery unfinished and finished products inventory values were determined using the ability-to-bear process, whereby raw materials and production costs are allocated to work-in-process and finished products based on their relative fair values. Other inventories, including other raw materials, spare parts, and supplies, are valued at the lower of moving-average cost, which approximates FIFO, or market. The cost of inventories includes inbound freight costs. Inventories consisted of the following: March 31, 2017 December 31, 2016 (in millions) Finished goods $ 122.9 $ 135.8 Raw materials and precious metals 86.2 89.7 In-process inventories 38.9 23.9 Parts and supplies 41.7 41.7 Total Inventories $ 289.7 $ 291.1

Property, Plant and Equipment

Property, Plant and Equipment	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	(6) Property, Plant and Equipment Property, plant and equipment consisted of the following: March 31, 2017 December 31, 2016 (in millions) Land and improvements $ 29.1 $ 29.1 Buildings 63.3 47.3 Machinery and equipment 2,300.2 2,306.0 Automotive equipment 24.2 24.2 Furniture and fixtures 9.7 9.0 Leasehold improvements 0.8 0.8 Construction in progress 48.8 41.0 2,476.1 2,457.4 Accumulated depreciation 975.6 942.4 Total property, plant and equipment, net $ 1,500.5 $ 1,515.0 Capitalized interest recognized as a reduction in interest expense for the three months ended March 31, 2017 and 2016 totaled approximately $0.3 million and $1.5 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 March 31, 2017 and December 31, 2016 . Amortization of assets held under capital leases is included in depreciation expense.

Cost Classifications

Cost Classifications	3 Months Ended
	Mar. 31, 2017
Costs and Expenses [Abstract]
Cost Classifications	(7) Cost Classifications Cost of materials and other includes cost of crude oil, other feedstocks, blendstocks, purchased refined products, renewable identification numbers ("RINs") and transportation and distribution costs. 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 4 ("Share-Based Compensation") . For the three months ended March 31, 2017 and 2016 , direct operating expenses exclude depreciation and amortization of approximately $33.3 million and $30.9 million , respectively. Selling, general and administrative expenses (exclusive of depreciation and amortization) consist primarily of direct and allocated expenses for legal, 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 4 ("Share-Based Compensation") . For the three months ended March 31, 2017 and 2016 , selling, general and administrative expenses exclude depreciation and amortization of approximately $0.8 million and $0.6 million , respectively.

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Long-Term Debt	(8) Long-Term Debt Long-term debt consisted of the following: March 31, 2017 December 31, 2016 (in millions) 6.5% Senior Notes, due 2022 $ 500.0 $ 500.0 Capital lease obligations 46.4 46.9 Total debt 546.4 546.9 Unamortized debt issuance costs (5.0 ) (5.4 ) Current portion of capital lease obligations (1.9 ) (1.8 ) Long-term debt, net of current portion $ 539.5 $ 539.7 2022 Senior Notes The Partnership has $500.0 million aggregate principal amount of 6.5% Senior Notes due 2022 (the "2022 Notes") outstanding, which were issued on October 23, 2012. The 2022 Notes were issued at par and mature on November 1, 2022, unless earlier redeemed or repurchased by the issuers. Interest is payable on the 2022 Notes semi-annually on May 1 and November 1 of each year, commencing on May 1, 2013. The 2022 Notes contain customary covenants for a financing of this type that limit, subject to certain exceptions, the incurrence of additional indebtedness or guarantees, the creation of liens on assets, the ability to dispose of assets, the ability to make certain payments on contractually subordinated debt, the ability to merge, consolidate with or into another entity and the ability to enter into certain affiliate transactions. The 2022 Notes provide that the Partnership can make distributions to holders of its common units provided, among other things, it has a minimum fixed charge coverage ratio and there is no default or event of default under the 2022 Notes. As of March 31, 2017 , the Partnership was in compliance with the covenants contained in the 2022 Notes. At March 31, 2017 , the estimated fair value of the 2022 Notes was approximately $503.8 million . This estimate of fair value is Level 2 as it was determined by quotations obtained from a broker dealer who makes a market in these and similar securities. Amended and Restated Asset Based (ABL) Credit Facility The Partnership has a senior secured asset based revolving credit facility (the "Amended and Restated ABL Credit Facility") with 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 Amended and Restated ABL Credit Facility is scheduled to mature on December 20, 2017. The Amended and Restated ABL Credit Facility also contains customary covenants for a financing of this type that limit the ability of the Partnership and its subsidiaries to, among other things, incur liens, engage in a consolidation, merger, purchase or sale of assets, pay dividends, incur indebtedness, make advances, investments and loans, enter into affiliate transactions, issue equity interests or create subsidiaries and unrestricted subsidiaries. The Amended and Restated ABL Credit Facility also contains a fixed charge coverage ratio financial covenant, as defined therein. The Partnership was in compliance with the covenants of the Amended and Restated ABL Credit Facility as of March 31, 2017 . As of March 31, 2017 , the Partnership had availability under the Amended and Restated ABL Credit Facility of $343.3 million and had letters of credit outstanding of approximately $28.4 million . There were no borrowings outstanding under the Amended and Restated ABL Credit Facility as of March 31, 2017 . Availability under the Amended and Restated ABL Credit Facility was limited by borrowing base conditions as of March 31, 2017 . Intercompany Credit Facility The Partnership maintains a $250.0 million senior unsecured revolving credit facility (the "intercompany credit facility") with CRLLC as the lender, to be used to fund growth capital expenditures. The intercompany credit facility has a term of six years and bears interest at a rate of LIBOR plus 3% per annum, payable quarterly. The intercompany credit facility contains covenants that require the Partnership to, among other things, notify CRLLC of the occurrence of any default or event of default and provide CRLLC with information in respect of the Partnership's business and financial status as it may reasonably require, including, but not limited to, copies of its unaudited quarterly financial statements and its audited annual financial statements. The Partnership was in compliance with the covenants of the intercompany credit facility as of March 31, 2017 . 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 March 31, 2017 and December 31, 2016, the Partnership had no borrowings outstanding and $250.0 million available under the intercompany credit facility. Capital Lease Obligations CVR Refining maintains two leases, accounted for as a capital lease and a financial obligation, which 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, which relates to a sales-lease back agreement with Sunoco Pipeline, L.P. for its membership interest in the Excel Pipeline, has 151 months remaining of its term and will expire in September 2029. The financing arrangement, which relates to the Magellan Pipeline terminals, bulk terminal and loading facility, has 150 months remaining lease term and will expire in September 2029.

Partners' Capital and Partnersh

Partners' Capital and Partnership Distributions	3 Months Ended
	Mar. 31, 2017
Equity [Abstract]
Partners' Capital and Partnership Distributions	(9) Partners' Capital and Partnership Distributions The Partnership had two types of partnership interests outstanding at March 31, 2017 : • common units; and • a general partner interest, which is not entitled to any distributions, and which is held by the general partner. At March 31, 2017 , 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, LLC 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) major scheduled turnaround expenses (that many of our competitors capitalize and thereby exclude from their measures of EBITDA and adjusted EBITDA), (iii) (gain) loss on derivatives, net and (iv) current period settlements on derivative contracts. 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.

Net Income (Loss) per Common Un

Net Income (Loss) per Common Unit	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Net Income (Loss) per Common Unit	(10) Net Income (Loss) per Common Unit The Partnership's net income (loss) is allocated wholly to the common units as the general partner does not have an economic interest. Basic and diluted net income (loss) per common unit is calculated by dividing net income (loss) by the weighted-average number of common units outstanding during the period and, when applicable, giving effect to unvested common units granted under the CVR Refining LTIP. There were no dilutive awards outstanding during the three months ended March 31, 2017 and 2016 , as all unvested awards under the CVR Refining LTIP were liability-classified awards. The following table illustrates the Partnership's calculation of net income (loss) per common unit for the three months ended March 31, 2017 and 2016 : Three Months Ended 2017 2016 (in millions, except per unit data) Net income (loss) $ 67.0 $ (68.0 ) Net income (loss) per common unit, basic and diluted $ 0.45 $ (0.46 ) Weighted-average common units outstanding, basic and diluted 147.6 147.6

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	(11) Commitments and Contingencies Leases and Unconditional Purchase Obligations The minimum required payments for CVR Refining's operating lease agreements and unconditional purchase obligations are as follows: Operating Unconditional (1) (in millions) Nine months ending December 31, 2017 $ 0.4 $ 98.2 Year Ending December 31, 2018 0.4 123.6 2019 0.3 121.4 2020 0.1 108.9 2021 — 99.5 Thereafter 0.2 646.8 $ 1.4 $ 1,198.4 (1) This amount includes approximately $720.7 million payable ratably over 14 years pursuant to petroleum transportation service agreements between Coffeyville Resources Refining & Marketing, LLC ("CRRM") and each of TransCanada Keystone Pipeline Limited Partnership and TransCanada Keystone Pipeline, LP (together, "TransCanada"). The purchase obligation reflects the exchange rate between the Canadian dollar and the U.S. dollar as of March 31, 2017 , 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 20 years on TransCanada's Keystone pipeline system. CVR Refining leases various equipment, including real properties, under long-term operating leases expiring at various dates. For the three months ended March 31, 2017 and 2016 , lease expense totaled approximately $0.4 million and $0.5 million , respectively. The lease agreements have various remaining terms. Some agreements are renewable, at CVR Refining's option, for additional periods. It is expected, in the ordinary course of business, that leases will be renewed or replaced as they expire. Additionally, in the normal course of business, CVR Refining has long-term commitments to purchase storage capacity and pipeline transportation services. For the three months ended March 31, 2017 and 2016 , total expense of approximately $37.9 million and $29.9 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, 2017. 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. There were no new proceedings or material developments in proceedings from those provided in the 2016 Form 10-K. In the opinion of management, the ultimate resolution of any other litigation matters is not expected to have a material adverse effect on the accompanying condensed consolidated financial statements. There can be no assurance that management's beliefs or opinions with respect to liability for potential litigation matters will prove to be accurate. Environmental, Health and Safety ("EHS") Matters CVR Refining's subsidiaries 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. Except as otherwise described below, there have been no new developments or material changes to the environmental accruals or expected capital expenditures related to compliance with the environmental matters from those provided in the 2016 Form 10-K. CVR Refining believes its subsidiaries are in material compliance with existing EHS rules and regulations. There can be no assurance that the EHS matters described or referenced herein or other EHS matters which may develop in the future will not have a material adverse effect on CVR Refining's business, financial condition or results of operations. At March 31, 2017 , CVR Refining's Condensed Consolidated Balance Sheets included total environmental accruals of $4.5 million , compared with $4.8 million at December 31, 2016 . Management periodically reviews and, as appropriate, revises its environmental accruals. Based on current information and regulatory requirements, management believes that the accruals established for environmental expenditures are adequate. Environmental expenditures are capitalized when such expenditures are expected to result in future economic benefits. For the three months ended March 31, 2017 and 2016 , capital expenditures were approximately $4.7 million and $3.6 million , respectively. These expenditures were incurred for environmental compliance and efficiency of the operations. The cost of RINs for the three months ended March 31, 2017 and 2016 was $6.4 million of negative expense and $43.1 million expense, respectively. The net RINs expense includes the impact of recognizing the Partnership’s uncommitted biofuel blending obligation at fair value based on market prices at each reporting date. As of March 31, 2017 and December 31, 2016 , CVR Refining's biofuel blending obligation was approximately $180.3 million and $186.2 million , respectively, which is recorded in accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheets. Joint Venture Agreement On September 19, 2016, Coffeyville Resources Pipeline, LLC ("CRPLLC"), an indirect wholly-owned subsidiary of CVR Refining, entered into an agreement with Velocity Central Oklahoma Pipeline LLC ("Velocity") related to their joint ownership of Velocity Pipeline Partners, LLC ("VPP"), which will construct, own and operate a crude oil pipeline. CRPLLC holds a 40% interest in VPP. Velocity holds a 60% interest in VPP and serves as the day-to-day operator of VPP. As of March 31, 2017 , CRPLLC has contributed $7.0 million to VPP, which is recorded in other long-term assets on the Condensed Consolidated Balance Sheet, of which $1.4 million was contributed during the first quarter of 2017. This amount represents the entire contribution by CRPLLC to VPP during the pipeline construction. The pipeline commenced operations in mid-April 2017 following completion of construction.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	(12) Fair Value Measurements In accordance with ASC Topic 820 — Fair Value Measurements and Disclosures ("ASC 820"), the Partnership utilizes the market approach to measure fair value for its financial assets and liabilities. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets, liabilities or a group of assets or liabilities, such as a business. ASC 820 utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: • Level 1 — Quoted prices in active markets for identical assets or liabilities • Level 2 — Other significant observable inputs (including quoted prices in active markets for similar assets or liabilities) • Level 3 — Significant unobservable inputs (including CVR Refining's own assumptions in determining the fair value) The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of March 31, 2017 and December 31, 2016 : March 31, 2017 Location and Description Level 1 Level 2 Level 3 Total (in millions) Other current liabilities (derivative agreements) — (0.1 ) — (0.1 ) Other current liabilities (biofuel blending obligation) — (180.3 ) — (180.3 ) Total Liabilities $ — $ (180.4 ) $ — $ (180.4 ) December 31, 2016 Location and Description Level 1 Level 2 Level 3 Total (in millions) Other current liabilities (derivative agreements) — (11.1 ) — (11.1 ) Other current liabilities (biofuel blending & benzene obligations) — (187.0 ) — (187.0 ) Total Liabilities $ — $ (198.1 ) $ — $ (198.1 ) As of March 31, 2017 and December 31, 2016 , the only financial assets and liabilities that are measured at fair value on a recurring basis are CVR Refining's derivative instruments, uncommitted biofuel blending obligation and benzene obligation. Additionally, the fair value of the debt issuances is disclosed in Note 8 ("Long-Term Debt") . The commodity derivative contracts, the uncommitted biofuel blending obligation and benzene 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 three months ended March 31, 2017 .

Derivative Financial Instrument

Derivative Financial Instruments	3 Months Ended
	Mar. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	(13) Derivative Financial Instruments Gain (loss) on derivatives, net and current period settlements on derivative contracts were as follows: Three Months Ended 2017 2016 (in millions) Current period settlements on derivative contracts $ 1.2 $ 21.4 Gain (loss) on derivatives, net 12.2 (1.2 ) CVR Refining is subject to price fluctuations caused by supply conditions, weather, economic conditions, interest rate fluctuations and other factors. To manage price risk on crude oil and other inventories and to fix margins on certain future production, CVR Refining from time to time enters into various commodity derivative transactions. CVR Refining has adopted accounting standards which impose extensive record-keeping requirements in order to designate a derivative financial instrument as a hedge. CVR Refining holds derivative instruments, such as exchange-traded crude oil futures and certain over-the-counter forward swap agreements, which it believes provide an economic hedge on future transactions, but such instruments are not designated as hedges for GAAP purposes. Gains or losses related to the change in fair value and periodic settlements of these derivative instruments are classified as gain (loss) on derivatives, net in the Condensed Consolidated Statements of Operations. There are no premiums paid or received at inception of the derivative contracts and upon settlement, there is no cost recovery associated with these contracts. CVR Refining maintains a margin account to facilitate other commodity derivative activities. A portion of this account may include funds available for withdrawal. These funds are included in cash and cash equivalents within the Condensed Consolidated Balance Sheets. The maintenance margin balance is included within other current assets within the Condensed Consolidated Balance Sheets. Dependent upon the position of the open commodity derivatives, the amounts are accounted for as other current assets or other current liabilities within the Condensed Consolidated Balance Sheets. From time to time, CVR Refining may be required to deposit additional funds into this margin account. The fair value of the open commodity positions as of March 31, 2017 was a net loss of $0.1 million included in other current liabilities. For the three months ended March 31, 2017 and 2016 , the Partnership recognized a net loss of $0.1 million and a net loss of $0.3 million , respectively, which are recorded in gain (loss) on derivatives, net in the Condensed Consolidated Statement 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 Condensed Consolidated Balance Sheets with changes in fair value currently recognized in the Condensed Consolidated Statements of Operations. Quoted prices for similar assets or liabilities in active markets (Level 2) are considered to determine the fair values for the purpose of marking to market the hedging instruments at each period end. At December 31, 2016 , CVR Refining had open commodity swap instruments consisting of 4.0 million barrels of crack spreads, primarily to fix the margin on a portion of its future gasoline and distillate production. At March 31, 2017 , the Partnership had no open commodity swap instruments. For the three months ended March 31, 2017 and 2016 , CVR Refining recognized a net gain of $12.3 million and a net loss of $0.9 million , respectively. These recognized gains and losses are recorded in gain (loss) on derivatives, net in the Condensed Consolidated Statements of Operations. Counterparty Credit Risk CVR Refining's exchange-traded crude oil futures and certain over-the-counter forward swap agreements are potentially exposed to concentrations of credit risk as a result of economic conditions and periods of uncertainty and illiquidity in the credit and capital markets. CVR Refining manages credit risk on its exchange-traded crude oil futures by completing trades with an exchange clearinghouse, which subjects the trades to mandatory margin requirements until the contract settles. CVR Refining also monitors the creditworthiness of its commodity swap counterparties and assesses the risk of nonperformance on a quarterly basis. Counterparty credit risk identified as a result of this assessment is recognized as a valuation adjustment to the fair value of the commodity swaps recorded in the Condensed Consolidated Balance Sheets. As of March 31, 2017 , the Partnership had no open commodity swaps. Additionally, CVR Refining does not require any collateral to support commodity swaps into which it enters; however, it does have master netting arrangements that allow for the setoff of amounts receivable from and payable to the same party, which mitigates the risk associated with nonperformance. Offsetting Assets and Liabilities The commodity swaps and other commodity derivatives agreements discussed above include multiple derivative positions with a number of counterparties for which CVR Refining has entered into agreements governing the nature of the derivative transactions. Each of the counterparty agreements provides for the right to setoff each individual derivative position to arrive at the net receivable due from the counterparty or payable owed by CVR Refining. As a result of the right to setoff, CVR Refining's recognized assets and liabilities associated with the outstanding derivative positions have been presented net in the Condensed Consolidated Balance Sheets. In accordance with guidance issued by the FASB related to "Disclosures about Offsetting Assets and Liabilities," the tables below outline the gross amounts of the recognized assets and liabilities and the gross amounts offset in the Condensed Consolidated Balance Sheets for the various types of open derivative positions. The offsetting assets and liabilities for CVR Refining's derivatives as of March 31, 2017 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 Condensed Consolidated Balance Sheets as follows: As of March 31, 2017 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Futures Contracts $ 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, 2016 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 Condensed Consolidated Balance Sheets as follows: As of December 31, 2016 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Swaps $ 11.1 $ — $ 11.1 $ — $ 11.1 Total $ 11.1 $ — $ 11.1 $ — $ 11.1

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	(14) Related Party Transactions CVR Refining is party to, or otherwise subject to certain agreements with CVR Energy and its subsidiaries (including CVR Partners, LP and its subsidiary, Coffeyville Resources Nitrogen Fertilizer, LLC ("CRNF")) that govern the business relations among each party including: the (i) Feedstock and Shared Services Agreement; (ii) Coke Supply Agreement; (iii) Hydrogen Purchase and Sales Agreement; (iv) Environmental Agreement; (v) Services Agreement and (vi) Limited Partnership Agreement. The agreements are described as in effect at March 31, 2017. Except as otherwise described below, there have been no new developments or material changes to these agreements from those provided in the 2016 Form 10-K. Amounts owed to CVR Refining and CRRM from CVR Energy and its subsidiaries with respect to these agreements are included in accounts receivable and prepaid expenses and other current assets on the Condensed Consolidated Balance Sheets. Conversely, amounts owed to CVR Energy and its subsidiaries by CVR Refining and CRRM with respect to these agreements are included in accounts payable, personnel accruals, accrued expenses and other current liabilities, and other long-term liabilities, on CVR Refining's Condensed Consolidated Balance Sheets. Feedstock and Shared Services Agreement CRRM is party to a feedstock and shared services agreement with 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 Coffeyville, Kansas nitrogen fertilizer plant. Feedstocks provided under the agreement include, among others, hydrogen, high-pressure steam, nitrogen, instrument air, oxygen and natural gas. The agreement was amended and restated effective January 1, 2017. Prior to January 1, 2017, CRRM and CRNF transferred hydrogen to one another pursuant to the feedstock and shared services agreement. Net monthly sales of hydrogen to CRNF have been reflected as net sales for CVR Refining, when applicable. Net monthly receipts of hydrogen from CRNF have been reflected in cost of materials and other for CVR Refining. For the three months ended March 31, 2016 , CVR Refining recognized $1.1 million of cost of materials and other related to the net purchases of hydrogen from the Coffeyville fertilizer facility. At December 31, 2016 , there was approximately $0.1 million of accounts receivable included in prepaid expenses and other current assets on the Consolidated Balance Sheet associated with net hydrogen sales. Beginning January 1, 2017, hydrogen sales to CRNF are governed pursuant to the hydrogen purchase and sales agreement discussed below, but hydrogen purchases from CRNF remain governed pursuant to the feedstock and shared services agreement. For the three months ended March 31, 2017 , the gross purchases of hydrogen from CRNF pursuant to the feedstock and shared services agreement were approximately $0.1 million and were included in cost of materials and other in the Condensed Consolidated Statements of Operations. The monthly hydrogen purchases are cash settled net on a monthly basis with hydrogen sales, pursuant to the hydrogen purchase and sale agreement. The feedstock and shared services agreement also provides a mechanism pursuant to which CRNF transfers a tail gas stream to CRRM. For each of the three months ended March 31, 2017 and 2016 , direct operating expenses generated by the purchase of tail gas from CRNF were nominal, respectively. In April 2011, in connection with the tail gas stream, CRRM installed a pipe between the Coffeyville, Kansas refinery and the nitrogen fertilizer plant to transfer the tail gas. CRNF agreed to pay CRRM the cost of installing the pipe and provided an additional 15% to cover the cost of capital, which was due from CRNF to CRRM over four years . At March 31, 2017 and December 31, 2016 , a liability of approximately $0.2 million and $0.2 million , respectively, was included in other current liabilities and approximately $0.6 million and $0.6 million , respectively, was included in other non-current liabilities in the Condensed Consolidated Balance Sheets. At March 31, 2017 and December 31, 2016 , payables of approximately $0.1 million and $0.3 million , respectively, were included in accounts payable on the Condensed Consolidated Balance Sheets associated with amounts yet to be paid related to components of the feedstock and shared services agreement, other than amounts associated with hydrogen purchases and tail gas discussed above. At both March 31, 2017 and December 31, 2016 , receivables of approximately $0.9 million , were included in prepaid expenses and other current assets on the Condensed Consolidated Balance Sheets associated with receivables related to components of the feedstock and shared services agreement. Hydrogen Purchase and Sale Agreement CRRM and CRNF entered into a hydrogen purchase and sale agreement that was effective on January 1, 2017, pursuant to which CRRM agrees to sell and deliver a committed hydrogen volume of 90,000 mscf per month, and CRNF agrees to purchase and receive the committed volume. The committed volume pricing is based on a monthly fixed fee (based on the fixed and capital charges associated with producing the committed volume) and a monthly variable fee (based on the natural gas price associated with hydrogen actually received). In the event CRNF fails to take delivery of the full committed volume in a month, CRNF remains obligated to pay CRRM for the monthly fixed fee and a monthly variable fee based upon the actual hydrogen volume received, if any. In the event CRRM fails to deliver any portion of the committed volume for the applicable month for any reason other than planned repairs and maintenance, CRNF will be entitled to a pro-rata reduction of the monthly fixed fee. CRNF also has the option to purchase excess volume of up to 60,000 mscf per month, or more upon mutual agreement, from CRRM, if available for purchase. A portion of the monthly variable fee, as defined in the terms of the agreement, is determined according to the natural gas costs incurred by CRRM in operation of the hydrogen plant, which will reflect market-driven changes in the natural gas prices. In addition, certain fixed fees will be adjusted on an annual basis according to the changes in a cost index, as defined in the terms of the agreement. CRRM is not required to sell hydrogen to CRNF if such sale would adversely affect CVR Refining’s classification as a partnership for federal income tax purposes, and is not required to sell hydrogen to CRNF in excess of the committed volume if such volumes are needed for CRRM’s operations. The agreement has an initial term of 20 years and will be automatically extended following the initial term for additional successive five -year renewal terms unless either party gives 180 days written notice. Certain fees under the agreement are subject to modification after this initial term. The agreement contains customary terms related to indemnification, as well as termination for breach, by mutual consent, or due to insolvency or cessation of operations. For the three months ended March 31, 2017, the gross sales of hydrogen to CRNF were approximately $1.2 million . The monthly hydrogen sales are cash settled net with hydrogen purchases pursuant to the feedstock and shared services agreement. At March 31, 2017, approximately $0.5 million was included in accounts receivables on the Condensed Consolidated Balance Sheets associated with the net hydrogen sales to CRNF. 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 and is entitled to offset any amount payable for the pet coke against any amount due from CRRM under the feedstock and shared services agreement between the parties. Net sales associated with the transfer of pet coke from CRRM to CRNF were approximately $0.4 million and $0.4 million for the three months ended March 31, 2017 and 2016 , respectively. Receivables of $0.1 million related to the coke supply agreement were included in accounts receivable on the Condensed Consolidated Balance Sheets at December 31, 2016 and a nominal amount was included in accounts receivable at March 31, 2017 . Services Agreement CVR Refining obtains certain management and other services from CVR Energy pursuant to a services agreement between the Partnership, CVR Refining GP and CVR Energy. Net amounts incurred under the services agreement for the three months ended March 31, 2017 and 2016 were as follows: Three Months Ended 2017 2016 (in millions) Direct operating expenses (exclusive of depreciation and amortization) $ 3.0 $ 3.0 Selling, general and administrative expenses (exclusive of depreciation and amortization) 12.1 12.6 Total $ 15.1 $ 15.6 At March 31, 2017 and December 31, 2016 , payables and liabilities of approximately $10.5 million and $11.9 million , respectively, were included in accounts payable, personnel accruals and accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets with respect to amounts billed in accordance with the services agreement. Limited Partnership Agreement The partnership agreement provides that the Partnership will reimburse its general partner for all direct and indirect expenses it incurs or payments it makes on behalf of the Partnership (including salary, bonus, incentive compensation and other amounts paid to any person to perform services for the Partnership or for its general partner in connection with operating the Partnership). For the three months ended March 31, 2017 and 2016 , approximately $2.2 million and $1.9 million , respectively, were incurred under the partnership agreement. Intercompany Credit Facility The Partnership has an intercompany credit facility with CRLLC with a borrowing capacity of $250.0 million . As of March 31, 2017 and December 31, 2016, the Partnership had no borrowings outstanding under the intercompany credit facility. For the three months ended March 31, 2017 and 2016 , the Partnership paid $0.0 million and $0.3 million , respectively, of interest to CRLLC. See Note 8 ("Long-Term Debt") for additional discussion of the intercompany credit facility. Insight Portfolio Group Insight Portfolio Group LLC ("Insight Portfolio Group") is an entity formed by Mr. Carl C. 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. Joint Venture Agreement On September 19, 2016, CRPLLC entered into an agreement with Velocity related to their joint ownership of VPP. See Note 11 ("Commitments and Contingencies") for additional discussion of the joint venture.

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") and in accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC"). These condensed consolidated financial statements should be read in conjunction with the December 31, 2016 audited consolidated financial statements and notes thereto included in CVR Refining's Annual Report on Form 10-K for the year ended December 31, 2016 , which was filed with the SEC on February 21, 2017 (the " 2016 Form 10-K"). The condensed consolidated financial statements include certain selling, general and administrative expenses (exclusive of depreciation and amortization) and direct operating expenses (exclusive of depreciation and amortization) that CVR Energy and its affiliates incurred on behalf of and charged to the Partnership. These related party transactions are governed by the services agreement. See Note 14 ("Related Party Transactions") for additional discussion of the services agreement and billing of certain costs. In the opinion of the Partnership's management, the accompanying condensed consolidated financial statements reflect all adjustments (consisting only of normal recurring adjustments) that are necessary to fairly present the financial position of the Partnership as of March 31, 2017 and December 31, 2016 , the results of operations of the Partnership for the three month periods ended March 31, 2017 and 2016 , the changes in partners' capital for the Partnership for the three month period ended March 31, 2017 and the cash flows of the Partnership for the three month periods ended March 31, 2017 and 2016 . The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Results of operations and cash flows for the interim periods presented are not necessarily indicative of the results that will be realized for the year ending December 31, 2017 or any other interim or annual period.
Recent Accounting Pronouncements	In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-09, creating a new topic, FASB Accounting Standards Codification ("ASC") Topic 606, "Revenue from Contracts with Customers" (" ASU 2014-09"), which supersedes revenue recognition requirements in FASB ASC Topic 605, “ Revenue Recognition .” This ASU 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. In addition, an entity is required to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The standard is effective for interim and annual periods beginning after December 15, 2017. The Partnership has developed an implementation plan to adopt the new standard. As part of this plan, the Partnership is currently assessing the impact of the new guidance on its business processes, business and accounting systems, and consolidated financial statements and related disclosures, which involves review of existing revenue streams, evaluation of accounting policies and identification of the types of arrangements where differences may arise in the conversion to the new standard. The Partnership expects to complete the assessment phase of its implementation plan within the next several months after which the Partnership will initiate the design and implementation phases of the plan, including implementing any changes to existing business processes and systems to accommodate the new standard, during 2017. The Partnership will adopt this standard as of January 1, 2018 using the modified retrospective application method. To date, the Partnership has not identified any material differences in its existing revenue recognition methods that would require modification under the new standard. In February 2016, the FASB issued ASU 2016-02, “ Leases ” (“ASU 2016-02”). The new standard revises accounting for operating leases by a lessee, among other changes, and requires a lessee to recognize a liability to make lease payments and an asset representing its right to use the underlying asset for the lease term in the balance sheet. The standard is effective for the first interim and annual periods beginning after December 15, 2018, with early adoption permitted. At adoption, ASU 2016-02 will be applied using a modified retrospective application method. The Partnership is formulating an assessment and implementation plan to adopt the new standard. The Partnership expects its assessment and implementation plan to be ongoing during 2017 and 2018 and is currently unable to reasonably estimate the impact of adopting the new leases standard on its consolidated financial statements and footnote disclosures.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of phantom unit activity and changes	A summary of phantom unit activity and changes under the CVR Refining LTIP during the three months ended March 31, 2017 is presented below: Phantom Units Weighted- Average Grant-Date Fair Value Non-vested at January 1, 2017 904,855 $ 12.38 Granted 15,728 9.41 Vested — — Forfeited (40,037 ) 17.50 Non-vested at March 31, 2017 880,546 $ 12.09

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2017
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories consisted of the following: March 31, 2017 December 31, 2016 (in millions) Finished goods $ 122.9 $ 135.8 Raw materials and precious metals 86.2 89.7 In-process inventories 38.9 23.9 Parts and supplies 41.7 41.7 Total Inventories $ 289.7 $ 291.1

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Property, plant and equipment consisted of the following: March 31, 2017 December 31, 2016 (in millions) Land and improvements $ 29.1 $ 29.1 Buildings 63.3 47.3 Machinery and equipment 2,300.2 2,306.0 Automotive equipment 24.2 24.2 Furniture and fixtures 9.7 9.0 Leasehold improvements 0.8 0.8 Construction in progress 48.8 41.0 2,476.1 2,457.4 Accumulated depreciation 975.6 942.4 Total property, plant and equipment, net $ 1,500.5 $ 1,515.0

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Schedule of long-term debt	Long-term debt consisted of the following: March 31, 2017 December 31, 2016 (in millions) 6.5% Senior Notes, due 2022 $ 500.0 $ 500.0 Capital lease obligations 46.4 46.9 Total debt 546.4 546.9 Unamortized debt issuance costs (5.0 ) (5.4 ) Current portion of capital lease obligations (1.9 ) (1.8 ) Long-term debt, net of current portion $ 539.5 $ 539.7

Net Income (Loss) per Common 27

Net Income (Loss) per Common Unit (Tables)	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Calculation of net income (loss) per common unit	The following table illustrates the Partnership's calculation of net income (loss) per common unit for the three months ended March 31, 2017 and 2016 : Three Months Ended 2017 2016 (in millions, except per unit data) Net income (loss) $ 67.0 $ (68.0 ) Net income (loss) per common unit, basic and diluted $ 0.45 $ (0.46 ) Weighted-average common units outstanding, basic and diluted 147.6 147.6

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Minimum required payments for CVR Refining's operating lease agreements and unconditional purchase obligations	The minimum required payments for CVR Refining's operating lease agreements and unconditional purchase obligations are as follows: Operating Unconditional (1) (in millions) Nine months ending December 31, 2017 $ 0.4 $ 98.2 Year Ending December 31, 2018 0.4 123.6 2019 0.3 121.4 2020 0.1 108.9 2021 — 99.5 Thereafter 0.2 646.8 $ 1.4 $ 1,198.4 (1) This amount includes approximately $720.7 million payable ratably over 14 years pursuant to petroleum transportation service agreements between Coffeyville Resources Refining & Marketing, LLC ("CRRM") and each of TransCanada Keystone Pipeline Limited Partnership and TransCanada Keystone Pipeline, LP (together, "TransCanada"). The purchase obligation reflects the exchange rate between the Canadian dollar and the U.S. dollar as of March 31, 2017 , 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 20 years on TransCanada's Keystone pipeline system.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2017
Fair Value Disclosures [Abstract]
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 March 31, 2017 and December 31, 2016 : March 31, 2017 Location and Description Level 1 Level 2 Level 3 Total (in millions) Other current liabilities (derivative agreements) — (0.1 ) — (0.1 ) Other current liabilities (biofuel blending obligation) — (180.3 ) — (180.3 ) Total Liabilities $ — $ (180.4 ) $ — $ (180.4 ) December 31, 2016 Location and Description Level 1 Level 2 Level 3 Total (in millions) Other current liabilities (derivative agreements) — (11.1 ) — (11.1 ) Other current liabilities (biofuel blending & benzene obligations) — (187.0 ) — (187.0 ) Total Liabilities $ — $ (198.1 ) $ — $ (198.1 )

Derivative Financial Instrume30

Derivative Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Gain (loss) on derivatives, net and current period settlements on derivative contracts	Gain (loss) on derivatives, net and current period settlements on derivative contracts were as follows: Three Months Ended 2017 2016 (in millions) Current period settlements on derivative contracts $ 1.2 $ 21.4 Gain (loss) on derivatives, net 12.2 (1.2 )
Offsetting liabilities for derivatives	The offsetting assets and liabilities for CVR Refining's derivatives as of March 31, 2017 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 Condensed Consolidated Balance Sheets as follows: As of March 31, 2017 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Futures Contracts $ 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, 2016 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 Condensed Consolidated Balance Sheets as follows: As of December 31, 2016 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Swaps $ 11.1 $ — $ 11.1 $ — $ 11.1 Total $ 11.1 $ — $ 11.1 $ — $ 11.1

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2017
Related Party Transactions [Abstract]
Net amounts incurred under related party service agreements	Net amounts incurred under the services agreement for the three months ended March 31, 2017 and 2016 were as follows: Three Months Ended 2017 2016 (in millions) Direct operating expenses (exclusive of depreciation and amortization) $ 3.0 $ 3.0 Selling, general and administrative expenses (exclusive of depreciation and amortization) 12.1 12.6 Total $ 15.1 $ 15.6

Organization and Nature of Bu32

Organization and Nature of Business (Details)	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Maximum period for common unitholder cash distributions after the end of each quarter	60 days
CRLLC
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Ownership interest in general partner	100.00%
CRLLC
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Limited partner interest	66.00%
IEP Energy LLC
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Majority shareholder ownership interest	82.00%

Share-Based Compensation - Long

Share-Based Compensation - Long-Term Incentive Plan, CVR Energy (Details) - USD ($)	1 Months Ended	3 Months Ended
	Dec. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
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 | Performance unit awards | Chief Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in units)	3,500
Award amount per performance objective unit of measurement	$ 1,000
Unrecognized compensation cost		$ 1,300,000
Weighted-average period for recognition for unrecognized compensation expense		9 months
Compensation expenses		$ 400,000	$ 400,000
Share based arrangement liability	$ 1,700,000	$ 400,000

Share-Based Compensation - Ince

Share-Based Compensation - Incentive Unit Awards (Details) - Incentive Unit Award - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
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%
CVR Energy Long Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Number of units considered for determining cash payment for each award upon vesting	1
Unrecognized compensation cost	$ 4.3
Weighted-average period for recognition for unrecognized compensation expense	1 year 6 months
Compensation expenses	$ 0.8	$ 0.2
CVR Energy Long Term Incentive Plan | Accrued expenses and other current liabilities
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based arrangement liability	$ 2.2		$ 1.5

Share-Based Compensation - Lo35

Share-Based Compensation - Long-Term Incentive Plan, CVR Refining (Details) - CVR Refining LTIP - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of common units issuable under the plan (in units)	11,070,000
Unrecognized compensation cost	$ 6.1
Weighted-average period for recognition for unrecognized compensation expense	1 year 6 months
Compensation expenses	$ 1	$ 0.3
Personnel Accruals, Accrued Expenses and Other Current Liabilities
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based arrangement liability	$ 2.4		$ 1.5
Phantom Unit Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Number of units considered for determining cash payment for each award upon vesting	1
Phantom Unit Plan | Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage	33.33%
Phantom Unit Plan | Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage	33.33%
Phantom Unit Plan | Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage	33.33%

Share-Based Compensation - Summ

Share-Based Compensation - Summary of Phantom Unit Activity and Changes Under CVR Refining LTIP (Details) - CVR Refining LTIP - Phantom Unit Plan	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Phantom Units
Non-vested at beginning of period (in units) | shares	904,855
Granted (in units) | shares	15,728
Vested (in units) | shares	0
Forfeited (in units) | shares	(40,037)
Non-vested at end of period (in units) | shares	880,546
Weighted- Average Grant-Date Fair Value
Non-vested at beginning of period (in dollars per unit) | $ / shares	$ 12.38
Granted (in dollars per unit) | $ / shares	9.41
Vested (in dollars per unit) | $ / shares	0
Forfeited (in dollars per unit) | $ / shares	17.50
Non-vested at end of period (in dollars per unit) | $ / shares	$ 12.09

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Finished goods	$ 122.9	$ 135.8
Raw materials and precious metals	86.2	89.7
In-process inventories	38.9	23.9
Parts and supplies	41.7	41.7
Total Inventories	$ 289.7	$ 291.1

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 2,476.1	$ 2,457.4
Accumulated depreciation	975.6	942.4
Total property, plant and equipment, net	1,500.5	1,515
Land and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	29.1	29.1
Buildings
Property, Plant, and Equipment
Total property, plant and equipment, gross	63.3	47.3
Machinery and equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	2,300.2	2,306
Automotive equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	24.2	24.2
Furniture and fixtures
Property, Plant, and Equipment
Total property, plant and equipment, gross	9.7	9
Leasehold improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	0.8	0.8
Construction in progress
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 48.8	$ 41

Property, Plant and Equipment39

Property, Plant and Equipment - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Capitalized interest	$ 0.3	$ 1.5
Original carrying value of assets under capital lease obligations	$ 24.8		$ 24.8

Cost Classifications (Details)

Cost Classifications (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Costs and Expenses [Abstract]
Depreciation and amortization not included in direct operating expenses	$ 33.3	$ 30.9
Depreciation and amortization not included in selling, general and administrative expenses	$ 0.8	$ 0.6

Long-Term Debt - Schedule of De

Long-Term Debt - Schedule of Debt (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016	Oct. 23, 2012
Debt Instrument [Line Items]
Total debt	$ 546.4	$ 546.9
Unamortized debt issuance costs	(5)	(5.4)
Current portion of capital lease obligations	(1.9)	(1.8)
Long-term debt, net of current portion	$ 539.5	539.7
6.5% Senior Notes, due 2022
Debt Instrument [Line Items]
Stated interest rate	6.50%
Senior Notes | 6.5% Senior Notes, due 2022
Debt Instrument [Line Items]
Total debt	$ 500	500
Stated interest rate			6.50%
Capital Lease Obligations
Debt Instrument [Line Items]
Total debt	$ 46.4	$ 46.9

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Details)	3 Months Ended
	Mar. 31, 2017USD ($)lease	Dec. 31, 2016USD ($)	Oct. 23, 2012USD ($)
Debt Instrument [Line Items]
Number of capital leases | lease	2
6.5% Senior Notes, due 2022
Debt Instrument [Line Items]
Stated interest rate	6.50%
Amended and Restated ABL Credit Facility
Debt Instrument [Line Items]
Borrowing capacity	$ 400,000,000
Maximum borrowing capacity optional expansion	200,000,000
Aggregate availability	343,300,000
Outstanding letters of credit	28,400,000
Outstanding borrowings	$ 0
Capital Lease related to Excel Pipeline LLC
Debt Instrument [Line Items]
Remaining term of leases	151 months
Capital Lease related to Magellan Pipeline Terminals, L.P.
Debt Instrument [Line Items]
Remaining term of leases	150 months
Senior Notes | 6.5% Senior Notes, due 2022
Debt Instrument [Line Items]
Aggregate principal amount			$ 500,000,000
Stated interest rate			6.50%
Senior Notes | Level 2 | 6.5% Senior Notes, due 2022
Debt Instrument [Line Items]
Estimated fair value	$ 503,800,000
Line of Credit | Intercompany Credit Facility | CRLLC
Debt Instrument [Line Items]
Borrowing capacity	250,000,000
Aggregate availability	250,000,000	$ 250,000,000
Outstanding borrowings	$ 0	$ 0
Term of credit facility	6 years
Line of Credit | Intercompany Credit Facility | CRLLC | Minimum
Debt Instrument [Line Items]
Amount of default of other indebtedness under customary events of default	$ 25,000,000
Line of Credit | Intercompany Credit Facility | CRLLC | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	3.00%

Partners' Capital and Partner43

Partners' Capital and Partnership Distributions (Details)	3 Months Ended
	Mar. 31, 2017partnership_interestshares	Dec. 31, 2016shares
Related Party Transaction [Line Items]
Number of types of partnership interests outstanding | partnership_interest	2
Common units issued (in units)	147,600,000	147,600,000
Common units outstanding (in units)	147,600,000	147,600,000
Maximum period for common unitholder cash distributions after the end of each quarter	60 days
CVR Refining Holdings
Related Party Transaction [Line Items]
Number of issued and outstanding common units owned (in units)	97,315,764
Percentage of outstanding units owned	66.00%

Net Income (Loss) per Common 44

Net Income (Loss) per Common Unit (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Earnings Per Share [Abstract]
Net income (loss)	$ 67	$ (68)
Net income (loss) per common unit, basic and diluted (in dollars per unit)	$ 0.45	$ (0.46)
Weighted-average common units outstanding, basic and diluted (in units)	147.6	147.6

Commitments and Contingencies -

Commitments and Contingencies - Leases and Unconditional Purchase Obligations (Details) $ in Millions	3 Months Ended
	Mar. 31, 2017USD ($)bbl	Mar. 31, 2016USD ($)
Operating Leases
Nine months ending December 31, 2017	$ 0.4
2,018	0.4
2,019	0.3
2,020	0.1
2,021	0
Thereafter	0.2
Operating leases	1.4
Unconditional Purchase Obligations
Nine months ending December 31, 2017	98.2
2,018	123.6
2,019	121.4
2,020	108.9
2,021	99.5
Thereafter	646.8
Unconditional purchase obligations	1,198.4
Unrecorded purchase agreements
Unconditional purchase obligations	1,198.4
Lease expenses	0.4	$ 0.5
Storage Capacity and Pipeline Transportation Services
Unrecorded purchase agreements
Expenses incurred related to long-term commitments	37.9	$ 29.9
Petroleum transportation service agreement with TransCanada | CRRM
Unconditional Purchase Obligations
Unconditional purchase obligations	720.7
Unrecorded purchase agreements
Unconditional purchase obligations	$ 720.7
Term of agreement	14 years
Minimum quantity of crude oil to be received per day (in barrels) | bbl	25,000
Term of crude oil unconditional purchase obligation	20 years

Commitments and Contingencies46

Commitments and Contingencies - Crude Oil Supply Agreement (Details) - CRRM - Vitol Agreement	3 Months Ended
	Mar. 31, 2017
Gain Contingencies [Line Items]
Renewal term of agreement	1 year
Notice of nonrenewal period prior to expiration	180 days

Commitments and Contingencies47

Commitments and Contingencies - Environmental, Health and Safety Matters (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Environmental, Health, and Safety ("EHS") Matters
Environmental expenditures capitalized	$ 4.7	$ 3.6
Environmental Health and Safety Matters
Environmental, Health, and Safety ("EHS") Matters
Environmental accruals	4.5		$ 4.8
Cost of renewable identification numbers expense	(6.4)	$ 43.1
Biofuel blending obligation	$ 180.3		$ 186.2

Commitments and Contingencies48

Commitments and Contingencies - Joint Venture Agreement (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017
Related Party Transaction [Line Items]
Investment in joint venture	$ 1.4	$ 0
Coffeyville Resources Pipeline, LLC | Velocity Pipeline Partners, LLC
Related Party Transaction [Line Items]
Ownership interest in joint venture	40.00%		40.00%
Investment in joint venture	$ 1.4		$ 7
Velocity Central Oklahoma Pipeline LLC | Velocity Pipeline Partners, LLC
Related Party Transaction [Line Items]
Ownership interest of others in joint venture	60.00%		60.00%

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Recurring - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Fair Value Measurements
Total Liabilities	$ (180.4)	$ (198.1)
Derivative Agreements
Fair Value Measurements
Other current liabilities (derivative agreements)	(0.1)	(11.1)
Biofuels Blending Obligation
Fair Value Measurements
Other current liabilities (biofuel blending & benzene obligations)	(180.3)
Biofuels Blending and Benzene Obligation
Fair Value Measurements
Other current liabilities (biofuel blending & benzene obligations)		(187)
Level 1
Fair Value Measurements
Total Liabilities	0	0
Level 1 | Derivative Agreements
Fair Value Measurements
Other current liabilities (derivative agreements)	0	0
Level 1 | Biofuels Blending Obligation
Fair Value Measurements
Other current liabilities (biofuel blending & benzene obligations)	0
Level 1 | Biofuels Blending and Benzene Obligation
Fair Value Measurements
Other current liabilities (biofuel blending & benzene obligations)		0
Level 2
Fair Value Measurements
Total Liabilities	(180.4)	(198.1)
Level 2 | Derivative Agreements
Fair Value Measurements
Other current liabilities (derivative agreements)	(0.1)	(11.1)
Level 2 | Biofuels Blending Obligation
Fair Value Measurements
Other current liabilities (biofuel blending & benzene obligations)	(180.3)
Level 2 | Biofuels Blending and Benzene Obligation
Fair Value Measurements
Other current liabilities (biofuel blending & benzene obligations)		(187)
Level 3
Fair Value Measurements
Total Liabilities	0	0
Level 3 | Derivative Agreements
Fair Value Measurements
Other current liabilities (derivative agreements)	0	0
Level 3 | Biofuels Blending Obligation
Fair Value Measurements
Other current liabilities (biofuel blending & benzene obligations)	$ 0
Level 3 | Biofuels Blending and Benzene Obligation
Fair Value Measurements
Other current liabilities (biofuel blending & benzene obligations)		$ 0

Derivative Financial Instrume50

Derivative Financial Instruments - Gain (Loss) on Derivatives, Net and Current Period Settlements (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Current period settlements on derivative contracts	$ 1.2	$ 21.4
Gain (loss) on derivatives, net	$ 12.2	$ (1.2)

Derivative Financial Instrume51

Derivative Financial Instruments - Additional Information (Details) bbl in Millions, $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2017USD ($)derivative	Mar. 31, 2016USD ($)	Dec. 31, 2016bbl
Derivative Financial Instruments
Loss (gain) on derivatives, net	$ (12.2)	$ 1.2
Commodity Contract
Derivative Financial Instruments
Derivative liability	0.1
Loss (gain) on derivatives, net	0.1	0.3
Crack Spreads | Not Designated as Hedges
Derivative Financial Instruments
Number of barrels | bbl			4
Commodity Swaps
Derivative Financial Instruments
Loss (gain) on derivatives, net	$ (12.3)	$ 0.9
Number of derivative instruments held | derivative	0

Derivative Financial Instrume52

Derivative Financial Instruments - Offsetting Liabilities (Details) - Current Liabilities - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Offsetting Liabilities [Line Items]
Gross Current Liabilities	$ 0.1	$ 11.1
Gross Amounts Offset	0	0
Net Current Liabilities Presented	0.1	11.1
Cash Collateral Not Offset	0	0
Net Amount	0.1	11.1
Futures Contracts
Offsetting Liabilities [Line Items]
Gross Current Liabilities	0.1
Gross Amounts Offset	0
Net Current Liabilities Presented	0.1
Cash Collateral Not Offset	0
Net Amount	$ 0.1
Commodity Swaps
Offsetting Liabilities [Line Items]
Gross Current Liabilities		11.1
Gross Amounts Offset		0
Net Current Liabilities Presented		11.1
Cash Collateral Not Offset		0
Net Amount		$ 11.1

Related Party Transactions - Fe

Related Party Transactions - Feedstock and Shared Services Agreement (Details) $ in Millions	1 Months Ended	3 Months Ended
	Apr. 30, 2011	Mar. 31, 2017USD ($)affiliate	Mar. 31, 2016USD ($)	Dec. 31, 2016USD ($)
Related Party Transaction [Line Items]
Cost of materials and other		$ 1,201.3	$ 722.3
Receivables included in prepaid expenses and other current assets		1.3		$ 1.2
Accounts payable, due to affiliates		$ 7.3		4.6
Hydrogen
Related Party Transaction [Line Items]
Receivables included in prepaid expenses and other current assets				0.1
Feedstock and Shared Services Agreement
Related Party Transaction [Line Items]
Number of parties | affiliate		2
Receivables included in prepaid expenses and other current assets		$ 0.9		0.9
Accounts payable, due to affiliates		0.1		0.3
Feedstock and Shared Services Agreement | Hydrogen | CRNF
Related Party Transaction [Line Items]
Cost of materials and other			1.1
Gross purchases		0.1
Feedstock and Shared Services Agreement | Tail Gas
Related Party Transaction [Line Items]
Liability included in other current liabilities		0.2		0.2
Liability included in other non-current liabilities		0.6		$ 0.6
Feedstock and Shared Services Agreement | Tail Gas | CRRM | CRNF
Related Party Transaction [Line Items]
Direct operating expenses		$ 0	$ 0
Percentage of payment agreed to be paid for cost of capital in fourth year	15.00%
Feedstock and Shared Services Agreement | Tail Gas | CRRM | CRNF
Related Party Transaction [Line Items]
Period for payment of installation of pipe	4 years

Related Party Transactions - Hy

Related Party Transactions - Hydrogen Purchase and Sale Agreement (Details) $ in Millions	1 Months Ended	3 Months Ended
	Jan. 31, 2017Mcf	Mar. 31, 2017USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2016USD ($)
Related Party Transaction [Line Items]
Net sales		$ 1,423.5	$ 834
Accounts receivable		128.1		$ 138.1
Hydrogen | CRRM | CRNF | Hydrogen Purchase and Sale Agreement
Related Party Transaction [Line Items]
Monthly production volume to be delivered | Mcf	90,000
Optional excess monthly volume of product to be delivered | Mcf	60,000
Term of agreement	20 years
Additional renewal terms	5 years
Required minimum termination notice	180 days
Net sales		1.2
Accounts receivable		$ 0.5

Related Party Transactions - Co

Related Party Transactions - Coke Supply Agreement (Details) $ in Millions	3 Months Ended
	Mar. 31, 2017USD ($)T$ / T	Mar. 31, 2016USD ($)	Dec. 31, 2016USD ($)
Related Party Transaction [Line Items]
Revenue from related party | $	$ 1,423.5	$ 834
Accounts receivable, due from affiliates | $	$ 0		$ 0.1
Petroleum Coke | CRRM | CRNF | Coke Supply Agreement
Related Party Transaction [Line Items]
Percentage of annual production of pet coke to be delivered	100.00%
Annual production of pet coke (in tons) | T	500,000
Pet coke price used to calculate the UAN-based price (in dollars per ton)	25
UAN-based netback price, exclusive of transportation cost (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 (in dollars per ton)	0.50
UAN-based netback price change, exclusive of transportation cost (in dollars per ton)	1
Revenue from related party | $	$ 0.4	$ 0.4
Accounts receivable, due from affiliates | $	$ 0		$ 0.1
Petroleum Coke | CRRM | CRNF | Coke Supply Agreement | Minimum
Related Party Transaction [Line Items]
Monthly production volume of product which allows for the purchasing party the option to purchase any excess at rates stated in the agreement (in tons) | T	41,667
UAN-based price (in dollars per ton)	5
Petroleum Coke | CRRM | CRNF | Coke Supply Agreement | Maximum
Related Party Transaction [Line Items]
UAN-based price (in dollars per ton)	40

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Related Party Transaction [Line Items]
Accounts payable, due to affiliates	$ 7,300,000		$ 4,600,000
Services Agreement [Abstract]
Direct operating expenses (exclusive of depreciation and amortization as reflected below)	102,100,000	$ 117,700,000
Selling, general and administrative expenses (exclusive of depreciation and amortization as reflected below)	20,000,000	18,500,000
Intercompany Credit Facility | CRLLC
Services Agreement [Abstract]
Interest paid	0	300,000
Services Agreement | CVR Energy, Inc
Services Agreement [Abstract]
Direct operating expenses (exclusive of depreciation and amortization as reflected below)	3,000,000	3,000,000
Selling, general and administrative expenses (exclusive of depreciation and amortization as reflected below)	12,100,000	12,600,000
Total	15,100,000	15,600,000
Due to related parties	10,500,000		11,900,000
Limited Partnership Agreement
Services Agreement [Abstract]
Related party transaction incurred	2,200,000	$ 1,900,000
Line of Credit | Intercompany Credit Facility | CRLLC
Services Agreement [Abstract]
Borrowing capacity	250,000,000
Intercompany credit facility	$ 0		$ 0