CVR Refining 10-Q 27 Apr 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	Apr. 24, 2018
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, 2018
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	2,018
Document Fiscal Period Focus	Q1

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 106.9	$ 173.8
Accounts receivable, net of allowance for doubtful accounts of $0.9 and $1.1, including $0.0 and $0.1 due from affiliates at March 31, 2018 and December 31, 2017, respectively	164.4	168.9
Inventories	366.6	331.2
Prepaid expenses and other current assets, including $1.5 and $1.5 due from affiliates at March 31, 2018 and December 31, 2017, respectively	107.9	25.9
Total current assets	745.8	699.8
Property, plant, and equipment, net of accumulated depreciation	1,459.4	1,478.8
Equity method investments in affiliates	83.5	82.8
Other long-term assets	6.6	8.5
Total assets	2,295.3	2,269.9
Current liabilities:
Note payable and capital lease obligations	2.2	2.1
Accounts payable, including $4.9 and $4.9 due to affiliates at March 31, 2018 and December 31, 2017, respectively	323.3	312.3
Personnel accruals, including $2.5 and $4.1 due to affiliates at March 31, 2018 and December 31, 2017, respectively	15.6	27.3
Accrued taxes other than income taxes	21.7	24.9
Accrued expenses and other current liabilities, including $3.1 and $10.6 due to affiliates at March 31, 2018 and December 31, 2017, respectively	65.9	115.7
Total current liabilities	428.7	482.3
Long-term liabilities:
Long-term debt and capital lease obligations, net of current portion	538.2	538.5
Other long-term liabilities	1.3	2.3
Total long-term liabilities	539.5	540.8
Commitments and contingencies
Partners’ capital:
Common unitholders, 147,600,000 units issued and outstanding at March 31, 2018 and December 31, 2017	1,327.1	1,246.8
General partner interest	0	0
Total partners’ capital	1,327.1	1,246.8
Total liabilities and partners' capital	$ 2,295.3	$ 2,269.9

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 0.9	$ 1.1
Accounts receivable, due from affiliates	0	0.1
Prepaid expenses and other current assets, due from affiliates	1.5	1.5
Accounts payable, due to affiliates	4.9	4.9
Personnel accruals, due to affiliates	2.5	4.1
Accrued expenses and other current liabilities, due to affiliates	$ 3.1	$ 10.6
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, 2018	Mar. 31, 2017
Income Statement [Abstract]
Net sales	$ 1,458.2	$ 1,423.5
Operating costs and expenses:
Cost of materials and other	1,217.7	1,201.3
Direct operating expenses (exclusive of depreciation and amortization as reflected below)	93	102.1
Depreciation and amortization	32.7	33.3
Cost of sales	1,343.4	1,336.7
Selling, general and administrative expenses (exclusive of depreciation and amortization as reflected below)	16.6	20
Depreciation and amortization	1	0.8
Total operating costs and expenses	1,361	1,357.5
Operating income	97.2	66
Other income (expense):
Interest expense and other financing costs	(11.4)	(11.2)
Interest income	0.1	0
Gain on derivatives, net	59.3	12.2
Other income, net	1.5	0
Total other income	49.5	1
Income before income tax expense	146.7	67
Income tax expense	0	0
Net income	$ 146.7	$ 67
Net income per common unit – basic and diluted (in dollars per unit)	$ 0.99	$ 0.45
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, 2018 - USD ($) $ in Millions	Total	Common Units	General Partner Interest	Total Partners' Capital
Balance (in units) at Dec. 31, 2017		147,600,000
Balance at Dec. 31, 2017	$ 1,246.8	$ 1,246.8	$ 0	$ 1,246.8
Increase (Decrease) in Partners' Capital
Cash distributions to common unitholders - Affiliates	(46.4)	(46.4)
Cash distributions to common unitholders - Non-affiliates	(20)	(20)
Net income	146.7	$ 146.7
Balance (in units) at Mar. 31, 2018		147,600,000
Balance at Mar. 31, 2018	$ 1,327.1	$ 1,327.1	$ 0	$ 1,327.1

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash flows from operating activities:
Net income	$ 146.7	$ 67
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	33.7	34.1
Allowance for doubtful accounts	(0.2)	0.7
Amortization of deferred financing costs	0.3	0.5
Loss on disposition of assets	0	0.5
Share-based compensation	0.9	2.1
Gain on derivatives, net	(59.3)	(12.2)
Current period settlements on derivative contracts	13.7	1.2
Income from equity method investments, net of distributions	(0.7)	0
Changes in assets and liabilities:
Accounts receivable	4.8	9.3
Inventories	(35.5)	1.3
Prepaid expenses and other current assets	(78.9)	29.3
Other long-term assets	0.9	0
Accounts payable	13.1	(5.6)
Accrued expenses and other current liabilities	(22.7)	(11.7)
Other long-term liabilities	(0.9)	(0.4)
Net cash provided by operating activities	15.9	116.1
Cash flows from investing activities:
Capital expenditures	(16)	(19.6)
Investment in affiliates, net of return of investment	0.1	(1.4)
Net cash used in investing activities	(15.9)	(21)
Cash flows from financing activities:
Payment of capital lease obligations	(0.5)	(0.4)
Distribution Made To Limited Partner, Cash Distributions Paid, Affiliate	(46.4)	0
Distribution Made to Limited Partner, Cash Distributions Paid, Non-affiliates	(20)	0
Net cash used in financing activities	(66.9)	(0.4)
Net increase (decrease) in cash and cash equivalents	(66.9)	94.7
Cash and cash equivalents, beginning of period	173.8	314.1
Cash and cash equivalents, end of period	106.9	408.8
Supplemental disclosures:
Cash paid for interest net of capitalized interest of $0.3 and $0.3 in 2018 and 2017, respectively	3	2.8
Non-cash investing and financing activities:
Construction in process additions included in accounts payable	4.7	8.9
Change in accounts payable related to construction in process additions	$ (2.2)	$ (0.3)

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Statement of Cash Flows [Abstract]
Capitalized interest	$ 0.3	$ 0.3

Organization and Nature of Busi

Organization and Nature of Business	3 Months Ended
	Mar. 31, 2018
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. 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, 2018 , Coffeyville Resources, LLC ("CRLLC"), a wholly-owned subsidiary of CVR Energy, Inc. ("CVR Energy"), 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, 2018 , Icahn Enterprises L.P. ("IEP") and its affiliates owned approximately 82% of CVR Energy's outstanding shares. CVR Refining's common units, which are listed on the New York Stock Exchange ("NYSE"), began trading on January 17, 2013 under the symbol "CVRR." 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 CVR Refining'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.

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2018
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 accounting principles generally accepted in the United States of America ("GAAP") and in accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC"). These condensed consolidated financial statements should be read in conjunction with the December 31, 2017 audited consolidated financial statements and notes thereto included in CVR Refining's Annual Report on Form 10-K for the year ended December 31, 2017 , which was filed with the SEC on February 26, 2018 (the " 2017 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 15 ("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, 2018 and December 31, 2017 , the results of operations of the Partnership for the three month periods ended March 31, 2018 and 2017 , the changes in partners' capital for the Partnership for the three month period ended March 31, 2018 and the cash flows of the Partnership for the three month periods ended March 31, 2018 and 2017 . 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, 2018 or any other interim or annual period.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Recent Accounting Pronouncements	(3) Recent Accounting Pronouncements Adoption of New Accounting Standard On January 1, 2018, the Partnership adopted the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 606, "Revenue from Contracts with Customers" (“ASC 606”) using the modified retrospective method applied to contracts which were not completed as of January 1, 2018. The standard was applied prospectively and the comparative information for 2017 has not been restated and continues to be reported under the accounting standards in effect for the prior period. The Partnership did not identify any material differences in its existing revenue recognition methods that require modification under the new standard and, as such, a cumulative effect adjustment of applying the standard using the modified retrospective method was not recorded. Impact on Financial Statements The Partnership identified a presentation change associated with a fee collected from certain customers that were previously recorded as a reduction to cost of materials and other. The particular fee, the Oil Spill Liability Tax, relates to taxes imposed on refineries as part of the crude oil procurement process, and is charged to certain of the Partnership’s customers on product sales and is required under the new standard to be included in the transaction price. The following table displays the effect of the change to the Condensed Consolidated Statement of Operations for the three months ended March 31, 2018 for the adoption of ASC 606. The Partnership’s Condensed Consolidated Balance Sheet and Condensed Consolidated Statement of Cash Flows were not impacted due to the adoption of ASC 606 as of and for the three months ended March 31, 2018. Three Months Ended As Reported Balances Without Adoption of ASC 606 Effect of Change (in millions) Revenues Net sales $ 1,458.2 $ 1,458.0 $ 0.2 Cost and Expenses Cost of materials and other 1,217.7 1,217.5 0.2 New Accounting Standards Issued But Not Yet Implemented In February 2016, the FASB issued ASU No. 2016-02, “Leases” (“ASU 2016-02”) creating a new topic, FASB ASC Topic 842, "Leases," which supersedes lease requirements in FASB ASC Topic 840, "Leases." The new standard revises accounting for operating leases by a lessee, among other changes, and requires a lessee to recognize a liability related to future lease payments and an asset representing its right to use the underlying asset for the lease term in the balance sheet. Quantitative and qualitative disclosures, including disclosures regarding significant judgments made by management, will be required. 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 the modified retrospective application method and allows for certain practical expedients. The Partnership expects its assessment and implementation plan to be ongoing during 2018 and is currently unable to reasonably estimate the impact of adopting the new lease standard on its consolidated financial statements and related disclosures. The Partnership currently believes the most significant change will relate to the recognition of right-of-use assets and leases liability on the balance sheet for existing long-term operating leases, and the potential recognition for agreements that do not currently meet the definition of a lease under ASC Topic 840, which will require an evaluation of the Partnership's unconditional purchase obligations primarily related to petroleum transportation and storage service agreements. The impact of the new standard on right-of-use assets, leases liability and related disclosures could be material to the Partnership's consolidated financial statements.

Revenue

Revenue	3 Months Ended
	Mar. 31, 2018
Revenue from Contract with Customer [Abstract]
Revenue	(4) Revenue The following table presents the Partnership’s revenue disaggregated by major product. Three Months Ended March 31, 2018 (in millions) Major Product Gasoline $ 711.7 Distillates 652.2 Freight revenue 5.5 Other (a) 87.3 Revenue from product sales 1,456.7 Other revenue (b) 1.5 Total revenue $ 1,458.2 (a) Other product sales primarily include crude oil, feedstocks and asphalt sales. (b) Other revenue consists primarily of Cushing, OK storage tank lease revenue. The Partnership’s revenue from product sales is recorded upon delivery of the products to customers, which is the point at which title is transferred and the customer has assumed the risk of loss. This generally takes place as product passes into the pipeline, as a product transfer order occurs within a pipeline system, or as product enters equipment or locations supplied or designated by the customer. The Partnership has elected to apply the sales tax practical expedient, whereby qualifying excise and other taxes collected from customers and remitted to governmental authorities are not included in reported revenues. Many of the Partnership’s contracts have index-based pricing which is considered variable consideration that should be estimated in determining the transaction price. The Partnership determined that it does not need to estimate the variable consideration because the uncertainty related to the consideration is resolved on the pricing date or the date when the product is delivered. The Partnership may incur broker commissions or transportation costs prior to product transfer on some of its sales. The Partnership has elected to apply the practical expedient allowing it to expense the broker costs since the contract durations are less than a year in length. Transportation costs are accounted for as fulfillment costs and are expensed as incurred since they do not meet the requirement for capitalization. The Partnership’s contracts with its customers state the terms of the sale, including the description, quantity, and price of each product sold. Depending on the product sold, payment from customers is generally due in full within 2 to 32 days of product delivery or invoice date. The Partnership’s contracts with customers commonly include a provision which states that the Partnership will accept customer returns of off-spec product, refund the customer (or provide on-spec product), and pay for damages to any customer equipment which resulted from the off-spec product. Typically, if the customer is not satisfied with the product, the price is adjusted downward instead of the product being returned or exchanged. The Partnership has determined that product returns or refunds are very rare and will account for them as they occur. The Partnership generally provides no warranty other than the implicit promise that goods delivered are free of liens and encumbrances and meet the agreed upon specification. Freight revenue recognized by the Partnership is primarily tariff and line loss charges rebilled to customers to reimburse the Partnership for expenses incurred from a pipeline operator. An offsetting expense is included in cost of materials and other. Transaction price allocated to remaining performance obligations As of March 31, 2018, approximately $41.7 million of revenue from remaining performance obligations is expected to be recognized from a contract with an initial duration of greater than one year. The Partnership will recognize revenue ratably each month through 2036 as the take-or-pay obligations under the Hydrogen Purchase and Sale Agreement are satisfied or expire. See Note 15 ("Related Party Transactions") for a description of the Hydrogen Purchase and Sale Agreement. The Partnership has elected an optional exemption to not disclose the amount of transaction price allocated to remaining performance obligations for contracts with an original expected duration of less than one year. The Partnership does not disclose variable consideration related to index-based or market-based pricing as it qualifies for the variable consideration allocation exception under the new revenue standard. The variable consideration relates specifically to the Partnership’s efforts to transfer each unit of product to the customer in which the pricing is directly related to the period to which the sale occurs.

Share-Based Compensation

Share-Based Compensation	3 Months Ended
	Mar. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	(5) 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 ("SARs"), 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, 2018 , 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 Mr. Lipinski, CVR Energy's then Chief Executive Officer and President. The Partnership was responsible for reimbursing CVR Energy for its allocated portion of the performance unit award. Compensation cost for the 2016 Performance Unit Award Agreement of $1.8 million was recognized over the performance cycle from January 1, 2017 to December 31, 2017. As of December 31, 2017, the Partnership had an outstanding liability of $1.8 million related to the 2016 performance unit award. During the three months ended March 31, 2018 , $1.8 million was paid by the Partnership related to the 2016 performance unit award. In November 2017, CVR Energy entered into a performance unit agreement (the "2017 Performance Unit Agreement") with David Lamp, CVR Energy's current Chief Executive Officer and President. Compensation cost for the 2017 Performance Unit Agreement will be recognized over the performance cycle from January 1, 2018 to December 31, 2018. The performance unit award of 1,500 performance units under the 2017 Performance Unit Agreement represents the right to receive, upon vesting, a cash payment equal to $1,000 multiplied by the applicable performance factor. The performance factor is determined based on the level of attainment of the applicable performance objective, and both the performance factor and performance objective(s) will be determined by CVR Energy's compensation committee. 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, 2019. The Partnership is responsible for reimbursing CVR Energy for its allocated portion of the performance unit awards. Assuming a target performance threshold and that the allocation of costs from CVR Energy remains consistent with the allocation percentages in place at March 31, 2018, there was approximately $0.6 million of total unrecognized compensation cost related to the 2017 Performance Unit Agreement to be recognized over a period of 0.8 years . Total compensation expense for the three months ended March 31, 2018 was approximately $0.2 million . As of March 31, 2018 , the Partnership had a liability of $0.2 million for the performance unit awards, which is recorded in personnel accruals on the Condensed Consolidated Balance Sheets. In November 2017, CVR Energy entered into a performance unit award agreement (the "2017 Performance Unit Award Agreement") with Mr. Lamp. The performance unit award represents the right to receive upon vesting, a cash payment equal to $10.0 million if the average closing price of CVR Energy's common stock over the 30 -trading day period from January 4, 2022 to February 15, 2022 is equal to or greater than $60 per share. The Partnership will be responsible for reimbursing CVR Energy for its allocated portion of the performance unit award. Assuming the target is met and that the allocation of costs from CVR Energy remains consistent with the allocation percentages in place at March 31, 2018, there was approximately $4.7 million of total unrecognized compensation cost related to the 2017 Performance Unit Award Agreement to be recognized over a period of 3.8 years . Compensation expense for the three months ended March 31, 2018 related to the award was approximately $0.3 million . As of March 31, 2018 , the Partnership had a liability of $0.3 million , for its allocated portion of the 2017 Performance Unit Award Agreement, which is recorded in personnel accruals on the Condensed Consolidated Balance Sheets. 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 three months ended March 31, 2018 , there was approximately $2.5 million of total unrecognized compensation cost related to the incentive unit awards and associated distribution equivalent rights to be recognized over a weighted-average period of approximately 1.4 years . Inclusion of the vesting table is not considered meaningful due to changes in allocation percentages that may occur from time to time. The unrecognized compensation expense has been determined by the number of incentive units and associated distribution equivalent rights and respective allocation percentages for individuals for whom, as of March 31, 2018 , compensation expense has been allocated to the Partnership. Total compensation (benefit) expense recorded for the three months ended March 31, 2018 and 2017 related to the awards was approximately $(0.4) million and $0.8 million , respectively. The Partnership is responsible for reimbursing CVR Energy for its allocated portion of the incentive unit awards. As of March 31, 2018 and December 31, 2017 , the Partnership had liabilities of approximately $1.7 million and $2.2 million , respectively, for its allocated portion of non-vested incentive units and associated distribution equivalent rights, which are 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, each in respect of common units. 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 were granted to employees of the Partnership and its subsidiaries, its general partner and certain employees of CRLLC and CVR Energy who perform services solely for the benefit of the Partnership. The awards are generally graded-vesting awards, which are expected to vest over three years with one-third of 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, 2018 is presented below: Phantom Units Weighted- Average Grant-Date Fair Value Non-vested at December 31, 2017 986,480 $ 12.03 Granted 6,658 15.02 Vested — — Forfeited (7,835 ) 12.37 Non-vested at March 31, 2018 985,303 $ 12.05 As of March 31, 2018 , there was approximately $8.7 million of total unrecognized compensation cost related to the awards under the CVR Refining LTIP to be recognized over a weighted-average period of 1.4 years . Total compensation expense recorded for the three months ended March 31, 2018 and 2017 related to the awards under the CVR Refining LTIP was approximately $0.8 million and $1.0 million , respectively. As of March 31, 2018 and December 31, 2017 , the Partnership had liabilities of approximately $4.6 million and $3.7 million , respectively, for non-vested phantom unit awards and associated distribution equivalent rights, which are recorded in personnel accruals and accrued expenses and other current liabilities on the Condensed Consolidated Balance Sheets.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2018
Inventory Disclosure [Abstract]
Inventories	(6) Inventories Inventories consisted of the following: March 31, 2018 December 31, 2017 (in millions) Finished goods $ 160.1 $ 158.3 Raw materials and precious metals 127.2 107.5 In-process inventories 36.3 22.4 Parts and supplies 43.0 43.0 Total Inventories $ 366.6 $ 331.2

Property, Plant and Equipment

Property, Plant and Equipment	3 Months Ended
	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	(7) Property, Plant and Equipment Property, plant and equipment consisted of the following: March 31, 2018 December 31, 2017 (in millions) Land and improvements $ 29.9 $ 29.8 Buildings 64.1 63.6 Machinery and equipment 2,382.3 2,374.7 Automotive equipment 24.3 24.3 Furniture and fixtures 10.6 10.2 Leasehold improvements 0.8 0.8 Construction in progress 48.5 44.5 2,560.5 2,547.9 Less: Accumulated depreciation 1,101.1 1,069.1 Total property, plant and equipment, net $ 1,459.4 $ 1,478.8 Capitalized interest recognized as a reduction in interest expense for both of the three months ended March 31, 2018 and 2017 totaled approximately $0.3 million . 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, 2018 and December 31, 2017 . Amortization of assets held under capital leases is included in depreciation expense.

Equity Method Investment

Equity Method Investment	3 Months Ended
	Mar. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investment	(8) Equity Method Investments VPP Joint Venture 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 is a pipeline company that operates a 12-inch crude oil pipeline with a capacity of approximately 65,000 barrels per day and an estimated length of 25 miles with a connection to the Partnership's Wynnewood refinery and a trucking terminal at Lowrance, Oklahoma. 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 both March 31, 2018 and December 31, 2017, the carrying value of CRPLLC's investment in VPP was $6.1 million , which is recorded in equity method investments in affiliates on the Condensed Consolidated Balance Sheets. Contributions by CRPLLC to VPP during the pipeline construction totaled $7.0 million , of which $1.4 million was contributed in the first quarter of 2017. The pipeline commenced operations in April 2017 following completion of construction. Equity income from VPP for the three months ended March 31, 2018 was $0.4 million which is recorded in other income, net on the Condensed Consolidated Statement of Operations. For the three months ended March 31, 2018, the Partnership received a cash distribution of $0.4 million from VPP. Coffeyville Resources Refining & Marketing, LLC ("CRRM") is party to a transportation agreement with VPP for an initial term of 20 years under which VPP provides transportation services to CRRM for crude oil purchased within a defined geographic area, and CRRM entered into a terminalling services agreement with Velocity under which it receives access to Velocity's terminal in Lowrance, Oklahoma to unload and pump crude oil into VPP's pipeline for an initial term of 20 years . For the three months ended March 31, 2018 , CRRM incurred costs of $1.5 million under the transportation agreement with VPP. CRRM's crude shipments on the pipeline for the three months ended March 31, 2018 averaged approximately 41,000 barrels per day. As of March 31, 2018 and December 31, 2017, the Condensed Consolidated Balance Sheets included a liability of $0.5 million and $0.3 million , respectively, to VPP. Midway Joint Venture On October 31, 2017, subsidiaries of CVR Refining and Plains All American Pipeline, L.P. ("Plains") formed a 50 /50 joint venture, Midway Pipeline LLC ("Midway"), which acquired the approximately 100 -mile, 16-inch Cushing to Broome pipeline system from Plains. The Cushing to Broome pipeline system connects CVR Refining’s Coffeyville, Kansas refinery to the Cushing, Oklahoma oil hub. Midway has a contract with Plains pursuant to which Plains will continue its role as operator of the pipeline. In November 2017, the Partnership contributed $76.0 million to Midway. During the three months ended March 31, 2018 , equity income from Midway was $1.1 million , which is recorded in other income, net on the Condensed Consolidated Statements of Operations. For the three months ended March 31, 2018, the Partnership received a cash distribution of $0.5 million from Midway. As of March 31, 2018 and December 31, 2017, the carrying value of the investment in Midway was $77.3 million and $76.7 million, respectively, which is recorded in equity method investments in affiliates on the Condensed Consolidated Balance Sheets. For the three months ended March 31, 2018 , the Partnership incurred costs of $3.1 million with Midway for crude oil transportation services. Crude shipments on the pipeline for the three months ended March 31, 2018 averaged approximately 73,000 barrels per day.

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Long-Term Debt	(9) Long-Term Debt Long-term debt consisted of the following: March 31, 2018 December 31, 2017 (in millions) 6.5% Senior Notes due 2022 $ 500.0 $ 500.0 Capital lease obligations 44.5 45.0 Total debt 544.5 545.0 Unamortized debt issuance costs (4.1 ) (4.4 ) Current portion of capital lease obligations (2.2 ) (2.1 ) Long-term debt, net of current portion $ 538.2 $ 538.5 2022 Senior Notes On October 23, 2012, CVR Refining, LLC ("Refining LLC") and Coffeyville Finance Inc. ("Coffeyville Finance") issued $500.0 million aggregate principal amount of the 6.5% Second Lien Senior Notes due 2022 (the "2022 Notes"). The debt issuance costs of the 2022 Notes totaled approximately $8.7 million and are being amortized over the term of the 2022 Notes as interest expense using the effective-interest amortization method. As of March 31, 2018 , the 2022 Notes had an aggregate principal balance and a net carrying value of $500.0 million . The indenture governing the 2022 Notes imposes covenants that restrict the Partnership's ability to (i) issue debt, (ii) incur or otherwise cause liens to exist on any of its property or assets, (iii) declare or pay dividends, repurchase equity, or make payments on subordinated or unsecured debt, (iv) make certain investments, (v) sell certain assets, (vi) merge, consolidate with or into another entity, or sell all or substantially all of its assets, and (vii) enter into certain transactions with affiliates. Most of the foregoing covenants would cease to apply at such time that the 2022 Notes are rated investment grade by both Standard & Poor's Financial Services LLC and Moody's Investors Service, Inc. However, such covenants would be reinstituted if the 2022 Notes subsequently lost their investment grade rating. In addition, the indenture contains customary events of default, the occurrence of which would result in, or permit the trustee or the holders of at least 25% of the 2022 Notes to cause, the acceleration of the 2022 Notes, in addition to the pursuit of other available remedies. The indenture governing the 2022 Notes prohibits the Partnership from making distributions to unitholders if any default or event of default (as defined in the indenture) exists. In addition, the indenture limits the Partnership's ability to pay distributions to unitholders. The covenants will apply differently depending on our fixed charge coverage ratio (as defined in the indenture). If the fixed charge coverage ratio is not less than 2.5 to 1.0, the Partnership will generally be permitted to make restricted payments, including distributions to its unitholders, without substantive restriction. If the fixed charge coverage ratio is less than 2.5 to 1.0, the Partnership will generally be permitted to make restricted payments, including distributions to its unitholders, up to an aggregate $100.0 million basket plus certain other amounts referred to as "incremental funds" under the indenture. The Partnership was in compliance with the covenants as of March 31, 2018 , and the ratio was satisfied (not less than 2.5 to 1.0). At March 31, 2018 , the estimated fair value of the 2022 Notes was approximately $510.0 million . This estimate of fair value is Level 2 as it was determined by quotations obtained from a broker dealer who makes a market in these and similar securities. Amended and Restated Asset Based (ABL) Credit Facility On November 14, 2017, CRLLC, CVR Refining, Refining LLC and each of the operating subsidiaries of Refining LLC (collectively, the "Credit Parties") entered into Amendment No. 1 to the Amended and Restated ABL Credit Agreement (the "Amendment") with a group of lenders and Wells Fargo Bank, National Association ("Wells Fargo"), as administrative agent and collateral agent. The Amendment amends certain provisions of the Amended and Restated ABL Credit Agreement, dated December 20, 2012, by and among Wells Fargo, the group of lenders party thereto and the Credit Parties (the "Existing Credit Agreement" and as amended by the Amendment, the "Amended and Restated ABL Credit Facility"), which was otherwise scheduled to mature on December 20, 2017. The Amended and Restated ABL Credit Facility is scheduled to mature on November 14, 2022. The Amended and Restated ABL Credit Facility is a $400.0 million , asset-based revolving credit facility, with sub-limits for letters of credit and swingline loans of $60.0 million and $40.0 million , respectively. The Amended and Restated ABL Credit Facility permits the payment of distributions, subject to the following conditions: (i) no default or event of default exists, (ii) excess availability exceeds 15% of the lesser of the borrowing base and the total commitments and (iii) the fixed charge coverage ratio for the immediately preceding twelve-month period shall be equal to or greater than 1.00 to 1.00. The Amended and Restated ABL Credit Facility has a five -year maturity and may be used for working capital and other general corporate purposes (including permitted acquisitions). Borrowings under the Amended and Restated ABL Credit Facility bear interest at either a base rate or London Interbank Offered Rate ("LIBOR") plus an applicable margin. The applicable margin is (i) (a) 1.50% for LIBOR borrowings and (b) 0.50% for prime rate borrowings, in each case if quarterly average excess availability exceeds 50% of the lesser of the borrowing base and the total commitments and (ii) (a) 1.75% for LIBOR borrowings and (b) 0.75% for prime rate borrowings, in each case if quarterly average excess availability is less than or equal to 50% of the lesser of the borrowing base and the total commitments. The Amended and Restated ABL Credit Facility also requires the payment of customary fees, including an unused line fee of (i) 0.375% if the daily average amount of loans and letters of credit outstanding is less than 50% of the lesser of the borrowing base and the total commitments and (ii) 0.25% if the daily average amount of loans and letters of credit outstanding is equal to or greater than 50% of the lesser of the borrowing base and the total commitments. The Credit Parties are also required to pay customary letter of credit fees equal to, for standby letters of credit, the applicable margin on LIBOR loans on the maximum amount available to be drawn under and, for commercial letters of credit, the applicable margin on LIBOR loans less 0.50% on the maximum amount available to be drawn under, and customary facing fees equal to 0.125% of the face amount of, each letter of credit. The lenders under the Amended and Restated ABL Credit Facility were granted a perfected, first priority security interest (subject to certain customary exceptions) in the ABL Priority Collateral (as defined in the ABL Intercreditor Agreement) and a second priority lien (subject to certain customary exceptions) and security interest in the Note Priority Collateral (as defined in the ABL Intercreditor Agreement). The Amended and Restated ABL Credit Facility also contains customary covenants for a financing of this type that limit the ability of the Credit Parties and their respective subsidiaries to, among other things, incur liens, engage in a consolidation, merger, purchase or sale of assets, pay dividends, incur indebtedness, make advances, investments and loans, enter into affiliate transactions, issue equity interests, or create subsidiaries and unrestricted subsidiaries. The Amended and Restated ABL Credit Facility also contains a fixed charge coverage ratio financial covenant, as defined under the facility. The Credit Parties were in compliance with the covenants of the Amended and Restated ABL Credit Facility as of March 31, 2018 . As of March 31, 2018 , the Partnership had availability under the Amended and Restated ABL Credit Facility of $297.9 million and had letters of credit outstanding of approximately $6.4 million . There were no borrowings outstanding under the Amended and Restated ABL Credit Facility as of March 31, 2018 . Availability under the Amended and Restated ABL Credit Facility was limited by borrowing base conditions as of March 31, 2018 . Intercompany Credit Facility The Partnership maintains a $150.0 million senior unsecured revolving credit facility (the "intercompany credit facility") with CRLLC as the lender, to be used to fund growth capital expenditures. The intercompany credit facility bears interest at a rate of LIBOR plus 3% per annum, payable quarterly and has a term of six years which matures in January 2019. 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, 2018 . 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, 2018 , the Partnership had no borrowings outstanding and $150.0 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, 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, net of accumulated depreciation on the Condensed Consolidated Balance Sheets. 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 139 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 a lease term with 138 months remaining and will expire in September 2029.

Partners' Capital and Partnersh

Partners' Capital and Partnership Distributions	3 Months Ended
	Mar. 31, 2018
Equity [Abstract]
Partners' Capital and Partnership Distributions	(10) Partners' Capital and Partnership Distributions The Partnership had two types of partnership interests outstanding at March 31, 2018 : • 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, 2018 , 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. On March 12, 2018, the Partnership paid a cash distribution to its unitholders of record as of March 5, 2018 for the fourth quarter of 2017 in the amount of $0.45 per common unit, or $66.4 million in aggregate.

Net Income per Common Unit

Net Income per Common Unit	3 Months Ended
	Mar. 31, 2018
Earnings Per Share [Abstract]
Net Income per Common Unit	(11) Net Income per Common Unit The Partnership's net income is allocated wholly to the common units as the general partner does not have an economic interest. Basic and diluted net income per common unit is calculated by dividing net income by the weighted-average number of common units outstanding during the period and, when applicable, giving effect to unvested common units granted under the CVR Refining LTIP. There were no dilutive awards outstanding during the three months ended March 31, 2018 and 2017 , as all unvested awards under the CVR Refining LTIP were liability-classified awards. The following table illustrates the Partnership's calculation of net income per common unit for the three months ended March 31, 2018 and 2017 : Three Months Ended 2018 2017 (in millions, except per unit data) Net income $ 146.7 $ 67.0 Net income per common unit, basic and diluted $ 0.99 $ 0.45 Weighted-average common units outstanding, basic and diluted 147.6 147.6

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	(12) 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, 2018 $ 0.5 $ 100.2 Year Ending December 31, 2019 0.4 113.9 2020 0.1 96.0 2021 0.1 86.6 2022 — 82.2 Thereafter 0.2 536.4 $ 1.3 $ 1,015.3 (1) This amount includes approximately $678.9 million payable ratably over 13 years pursuant to petroleum transportation service agreements between CRRM and each of TransCanada Keystone Pipeline Limited Partnership and TransCanada Keystone Pipeline, LP (together, "TransCanada"). The purchase obligation reflects the exchange rate between the Canadian dollar and the U.S. dollar as of March 31, 2018 , 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 equipment, including railcars and real properties, under long-term operating leases expiring at various dates through 2035. For the three months ended March 31, 2018 and 2017 , lease expense totaled approximately $0.1 million and $0.4 million , respectively. 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, 2018 and 2017 , total expense of approximately $32.6 million and $37.9 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, 2018. 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 2017 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. The U.S. Attorney’s office for the Southern District of New York contacted CVR Energy in September 2017 seeking production of information pertaining to CVR Refining's, CVR Energy’s and Mr. Carl C. Icahn’s activities relating to the Renewable Fuel Standard ("RFS") and Mr. Icahn’s role as an advisor to the President. CVR Refining is cooperating with the request and is providing information in response to the subpoena. The U.S. Attorney’s office has not made any claims or allegations against CVR Refining or Mr. Icahn. CVR Refining maintains a strong compliance program and, while no assurances can be made, CVR Refining does not believe this inquiry will have a material impact on its business, financial condition, results of operations or cash flows. 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 2017 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, 2018 , CVR Refining's Condensed Consolidated Balance Sheets included total environmental accruals of $3.6 million , as compared with $3.9 million at December 31, 2017 . 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 both the three months ended March 31, 2018 and 2017 , capital expenditures were approximately $4.7 million . These expenditures were incurred for environmental compliance and efficiency of the operations. Renewable Fuel Standards CVR Refining is subject to the RFS which requires refiners to either blend "renewable fuels" in with their transportation fuels or purchase renewable fuel credits, known as RINs, in lieu of blending. Due to mandates in the RFS requiring increasing volumes of renewable fuels to replace petroleum products in the U.S. transportation fuel market, there may be a decrease in demand for petroleum products. CVR Refining is not able to blend the substantial majority of its transportation fuels and has to purchase RINs on the open market, as well as waiver credits for cellulosic biofuels from the EPA, in order to comply with the RFS. The price of RINs has been extremely volatile over the last year. The cost of RINs is dependent upon a variety of factors, which include the availability of RINs for purchase, the price at which RINs can be purchased, transportation fuel production levels, the mix of the petroleum business' petroleum products, as well as the fuel blending performed at its refineries and downstream terminals, all of which can vary significantly from period to period. The net cost of RINs for the three months ended March 31, 2018 and 2017 was a negative $22.7 million and a negative $6.4 million , respectively. The net cost of RINs was a reduction to cost of materials and other in the Condensed Consolidated Statements of Operations. RINs expense includes the purchased cost of RINs, the impact of recognizing the Partnership’s uncommitted biofuel blending obligation at fair value based on market prices at each reporting date and is reduced by the valuation change of RINs purchases in excess of the Partnership's RFS obligation as of the reporting date. During the three months ended March 31, 2018 , the net cost of RINs was favorably impacted by a reduction in the Partnership's RFS obligation and reduced market pricing. As of March 31, 2018 and December 31, 2017 , CVR Refining's biofuel blending obligation was approximately $21.4 million and $28.3 million , respectively, which is recorded in accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheets. As of March 31, 2018 , the Partnership recorded a RINs asset within prepaid and other current assets in the Condensed Consolidated Balance Sheet of $59.9 million , representing excess RINs primarily due to a reduction in its RFS obligation.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	(13) 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 tables set forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of March 31, 2018 and December 31, 2017 : March 31, 2018 Location and Description Level 1 Level 2 Level 3 Total (in millions) Other current assets (commodity derivatives) $ — $ 3.1 $ — $ 3.1 Total Assets $ — $ 3.1 $ — $ 3.1 Other current liabilities (commodity derivatives) $ — $ (21.8 ) $ — $ (21.8 ) Other current liabilities (biofuel blending obligation) $ — $ (19.5 ) $ — $ (19.5 ) Total Liabilities $ — $ (41.3 ) $ — $ (41.3 ) December 31, 2017 Location and Description Level 1 Level 2 Level 3 Total (in millions) Other current liabilities (commodity derivatives) $ — $ (64.3 ) $ — $ (64.3 ) Other current liabilities (biofuel blending obligation) — (1.0 ) — (1.0 ) Total Liabilities $ — $ (65.3 ) $ — $ (65.3 ) As of March 31, 2018 and December 31, 2017 , the only financial assets and liabilities that are measured at fair value on a recurring basis are CVR Refining's derivative instruments and uncommitted biofuel blending obligation. Additionally, the fair value of the debt issuances is disclosed in Note 9 ("Long-Term Debt") . The commodity derivative contracts and the uncommitted biofuel blending obligation, which use fair value measurements and are valued using broker quoted market prices of similar instruments, are considered Level 2 inputs. CVR Refining had no transfers of assets or liabilities between any of the above levels during the three months ended March 31, 2018 .

Derivative Financial Instrument

Derivative Financial Instruments	3 Months Ended
	Mar. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	(14) Derivative Financial Instruments Current period settlements on derivatives contracts and Gain on derivatives, net were as follows: Three Months Ended 2018 2017 (in millions) Current period settlements on derivative contracts $ 13.7 $ 1.2 Gain on derivatives, net 59.3 12.2 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 under GAAP. 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, 2018 was a net loss of $0.2 million included in other current liabilities. For the three months ended March 31, 2018 and 2017 , the Partnership recognized net losses of $0.2 million and $0.1 million , respectively, which are recorded in gain on derivatives, net in the Condensed Consolidated Statements of Operations. Commodity Derivatives 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 March 31, 2018 , the Partnership had net open commodity swap instruments consisting of 1.7 million barrels of 2-1-1 crack spreads, 0.6 million barrels of distillate crack spreads, and 0.6 million barrels of gasoline crack spreads. At December 31, 2017 , CVR Refining had open commodity swap instruments consisting of 7.1 million barrels of 2-1-1 crack spreads, 3.6 million barrels of distillate crack spreads, and 3.6 million barrels of gasoline crack spreads. Additionally, as of March 31, 2018 and December 31, 2017, the Partnership had open forward purchase and sale commitments for 4.2 million barrels and 5.8 million barrels, respectively, of Canadian crude oil priced at fixed differentials that are not considered probable of physical settlement and are accounted for as derivatives. The fair value of the outstanding commodity derivative contracts at March 31, 2018 was a net unrealized loss of $18.5 million , of which $3.1 million is included in other current assets and $21.6 million is included in other current liabilities. The fair value of the outstanding contracts at December 31, 2017 was a net unrealized loss of $64.3 million , of which the entire balance is recorded in other current liabilities. For the three months ended March 31, 2018 and 2017 , the Partnership recognized net gains of $59.7 million and $12.3 million , respectively, which are recorded in gain 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, 2018 , the counterparty credit risk adjustment was not material to the condensed consolidated financial statements. Additionally, CVR Refining does not require any collateral to support commodity swaps into which it enters; however, it does have master netting arrangements that allow for the setoff of amounts receivable from and payable to the same party, which mitigates the risk associated with nonperformance. Offsetting Assets and Liabilities The commodity swap 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 commodity swap derivative positions have been presented net in the Condensed Consolidated Balance Sheets. 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, 2018 and December 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, 2018 Description Gross Current Assets Gross Net Current Assets Cash Net (in millions) Commodity Derivatives $ 8.0 $ (4.9 ) $ 3.1 $ — $ 3.1 Total $ 8.0 $ (4.9 ) $ 3.1 $ — $ 3.1 As of March 31, 2018 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Derivatives $ (26.7 ) $ 4.9 $ (21.8 ) $ — $ (21.8 ) Total $ (26.7 ) $ 4.9 $ (21.8 ) $ — $ (21.8 ) As of December 31, 2017 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Derivatives $ 7.0 $ (7.0 ) $ — $ — $ — Total $ 7.0 $ (7.0 ) $ — $ — $ — As of December 31, 2017 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Derivatives $ 71.3 $ (7.0 ) $ 64.3 $ — $ 64.3 Total $ 71.3 $ (7.0 ) $ 64.3 $ — $ 64.3

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	(15) 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) Hydrogen Purchase and Sales Agreement; (iii) Coke Supply Agreement; (iv) Environmental Agreement; (v) Services Agreement; and (vi) Limited Partnership Agreement. The agreements are described as in effect at March 31, 2018 . Except as otherwise described below, there have been no new developments or material changes to these agreements from those provided in the 2017 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. Hydrogen sales to CRNF are governed pursuant to the hydrogen purchase and sale 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, 2018 , the gross purchases of hydrogen from CRNF pursuant to the feedstock and shared services agreement was nominal. 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 was 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. At both March 31, 2018 and December 31, 2017 , payables of $0.2 million , 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 discussed above. At March 31, 2018 and December 31, 2017 , receivables of approximately $0.8 million and $1.0 million , respectively, were included in prepaid expenses and other current assets on the Condensed Consolidated Balance Sheets associated with receivables related to components of the feedstock and shared services agreement. Hydrogen Purchase and Sale Agreement CRRM and CRNF entered into a hydrogen purchase and sale agreement, 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. For the three months ended March 31, 2018 and 2017, the gross sales of hydrogen to CRNF were approximately $1.3 million and $1.2 million , respectively. The monthly hydrogen sales are cash settled net with hydrogen purchases pursuant to the feedstock and shared services agreement. At March 31, 2018 and December 31, 2017, approximately $0.5 million and $0.3 million , respectively, was included in prepaid expenses and other current assets on the Condensed Consolidated Balance Sheets associated with receivables related to 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. Net sales associated with the transfer of pet coke from CRRM to CRNF was approximately $0.3 million and $0.4 million for the three months ended March 31, 2018 and 2017 , respectively. Receivables of $0.0 million and $0.1 million related to the coke supply agreement were included in accounts receivable on the Condensed Consolidated Balance Sheets at March 31, 2018 and December 31, 2017 , respectively. Services Agreement CVR Refining obtains certain management and other services from CVR Energy pursuant to a services agreement between the Partnership, CVR Refining GP and CVR Energy. Net amounts incurred under the services agreement for the three months ended March 31, 2018 and 2017 were as follows: Three Months Ended 2018 2017 (in millions) Direct operating expenses (exclusive of depreciation and amortization) $ 2.4 $ 3.0 Selling, general and administrative expenses (exclusive of depreciation and amortization) 9.7 12.1 Total $ 12.1 $ 15.1 At March 31, 2018 and December 31, 2017 , payables and liabilities of approximately $6.0 million and $14.0 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, 2018 and 2017 , approximately $1.8 million and $2.2 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 $150.0 million . As of March 31, 2018 , the Partnership had no borrowings outstanding under the intercompany credit facility. For both the three months ended March 31, 2018 and 2017 , the Partnership paid $0.0 million of interest to CRLLC. See Note 9 ("Long-Term Debt") for additional discussion of the intercompany credit facility. Insight Portfolio Group Insight Portfolio Group LLC ("Insight Portfolio Group") is an entity formed by Mr. Icahn in order to maximize the potential buying power of a group of entities with which Mr. Icahn has a relationship in negotiating with a wide range of suppliers of goods, services and tangible and intangible property at negotiated rates. In January 2013, CVR Energy acquired a minority equity interest in Insight Portfolio Group. The Partnership participates in Insight Portfolio Group's buying group through its relationship with CVR Energy. The Partnership may purchase a variety of goods and services as members of the buying group at prices and on terms that management believes would be more favorable than those which would be achieved on a stand-alone basis. Joint Venture Agreements The Partnership holds a 40% and 50% interest in the VPP and Midway joint ventures, respectively. The joint ventures provide the Partnership with crude oil transportation services. See Note 8 ("Equity Method Investments") for additional discussion of the joint ventures.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	(16) Subsequent Events Distribution On April 25, 2018 , the board of directors of the Partnership's general partner declared a cash distribution for the first quarter of 2018 to the Partnership's unitholders of $0.51 per common unit, or $75.3 million in aggregate. The cash distribution will be paid on May 14, 2018 to unitholders of record at the close of business on May 7, 2018 .

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") and in accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC"). These condensed consolidated financial statements should be read in conjunction with the December 31, 2017 audited consolidated financial statements and notes thereto included in CVR Refining's Annual Report on Form 10-K for the year ended December 31, 2017 , which was filed with the SEC on February 26, 2018 (the " 2017 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 15 ("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, 2018 and December 31, 2017 , the results of operations of the Partnership for the three month periods ended March 31, 2018 and 2017 , the changes in partners' capital for the Partnership for the three month period ended March 31, 2018 and the cash flows of the Partnership for the three month periods ended March 31, 2018 and 2017 . 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, 2018 or any other interim or annual period.
Recent Accounting Pronouncements	Adoption of New Accounting Standard On January 1, 2018, the Partnership adopted the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 606, "Revenue from Contracts with Customers" (“ASC 606”) using the modified retrospective method applied to contracts which were not completed as of January 1, 2018. The standard was applied prospectively and the comparative information for 2017 has not been restated and continues to be reported under the accounting standards in effect for the prior period. The Partnership did not identify any material differences in its existing revenue recognition methods that require modification under the new standard and, as such, a cumulative effect adjustment of applying the standard using the modified retrospective method was not recorded. Impact on Financial Statements The Partnership identified a presentation change associated with a fee collected from certain customers that were previously recorded as a reduction to cost of materials and other. The particular fee, the Oil Spill Liability Tax, relates to taxes imposed on refineries as part of the crude oil procurement process, and is charged to certain of the Partnership’s customers on product sales and is required under the new standard to be included in the transaction price. The following table displays the effect of the change to the Condensed Consolidated Statement of Operations for the three months ended March 31, 2018 for the adoption of ASC 606. The Partnership’s Condensed Consolidated Balance Sheet and Condensed Consolidated Statement of Cash Flows were not impacted due to the adoption of ASC 606 as of and for the three months ended March 31, 2018. Three Months Ended As Reported Balances Without Adoption of ASC 606 Effect of Change (in millions) Revenues Net sales $ 1,458.2 $ 1,458.0 $ 0.2 Cost and Expenses Cost of materials and other 1,217.7 1,217.5 0.2 New Accounting Standards Issued But Not Yet Implemented In February 2016, the FASB issued ASU No. 2016-02, “Leases” (“ASU 2016-02”) creating a new topic, FASB ASC Topic 842, "Leases," which supersedes lease requirements in FASB ASC Topic 840, "Leases." The new standard revises accounting for operating leases by a lessee, among other changes, and requires a lessee to recognize a liability related to future lease payments and an asset representing its right to use the underlying asset for the lease term in the balance sheet. Quantitative and qualitative disclosures, including disclosures regarding significant judgments made by management, will be required. 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 the modified retrospective application method and allows for certain practical expedients. The Partnership expects its assessment and implementation plan to be ongoing during 2018 and is currently unable to reasonably estimate the impact of adopting the new lease standard on its consolidated financial statements and related disclosures. The Partnership currently believes the most significant change will relate to the recognition of right-of-use assets and leases liability on the balance sheet for existing long-term operating leases, and the potential recognition for agreements that do not currently meet the definition of a lease under ASC Topic 840, which will require an evaluation of the Partnership's unconditional purchase obligations primarily related to petroleum transportation and storage service agreements. The impact of the new standard on right-of-use assets, leases liability and related disclosures could be material to the Partnership's consolidated financial statements.

Recent Accounting Pronounceme25

Recent Accounting Pronouncements (Tables)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	The following table displays the effect of the change to the Condensed Consolidated Statement of Operations for the three months ended March 31, 2018 for the adoption of ASC 606. The Partnership’s Condensed Consolidated Balance Sheet and Condensed Consolidated Statement of Cash Flows were not impacted due to the adoption of ASC 606 as of and for the three months ended March 31, 2018. Three Months Ended As Reported Balances Without Adoption of ASC 606 Effect of Change (in millions) Revenues Net sales $ 1,458.2 $ 1,458.0 $ 0.2 Cost and Expenses Cost of materials and other 1,217.7 1,217.5 0.2

Revenue (Tables)

Revenue (Tables)	3 Months Ended
	Mar. 31, 2018
Revenue from Contract with Customer [Abstract]
Revenue disaggregated by major product	The following table presents the Partnership’s revenue disaggregated by major product. Three Months Ended March 31, 2018 (in millions) Major Product Gasoline $ 711.7 Distillates 652.2 Freight revenue 5.5 Other (a) 87.3 Revenue from product sales 1,456.7 Other revenue (b) 1.5 Total revenue $ 1,458.2 (a) Other product sales primarily include crude oil, feedstocks and asphalt sales. (b) Other revenue consists primarily of Cushing, OK storage tank lease revenue.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2018
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, 2018 is presented below: Phantom Units Weighted- Average Grant-Date Fair Value Non-vested at December 31, 2017 986,480 $ 12.03 Granted 6,658 15.02 Vested — — Forfeited (7,835 ) 12.37 Non-vested at March 31, 2018 985,303 $ 12.05

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2018
Inventory Disclosure [Abstract]
Schedule of inventories	Inventories consisted of the following: March 31, 2018 December 31, 2017 (in millions) Finished goods $ 160.1 $ 158.3 Raw materials and precious metals 127.2 107.5 In-process inventories 36.3 22.4 Parts and supplies 43.0 43.0 Total Inventories $ 366.6 $ 331.2

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	3 Months Ended
	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Property, plant and equipment consisted of the following: March 31, 2018 December 31, 2017 (in millions) Land and improvements $ 29.9 $ 29.8 Buildings 64.1 63.6 Machinery and equipment 2,382.3 2,374.7 Automotive equipment 24.3 24.3 Furniture and fixtures 10.6 10.2 Leasehold improvements 0.8 0.8 Construction in progress 48.5 44.5 2,560.5 2,547.9 Less: Accumulated depreciation 1,101.1 1,069.1 Total property, plant and equipment, net $ 1,459.4 $ 1,478.8

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Schedule of long-term debt	Long-term debt consisted of the following: March 31, 2018 December 31, 2017 (in millions) 6.5% Senior Notes due 2022 $ 500.0 $ 500.0 Capital lease obligations 44.5 45.0 Total debt 544.5 545.0 Unamortized debt issuance costs (4.1 ) (4.4 ) Current portion of capital lease obligations (2.2 ) (2.1 ) Long-term debt, net of current portion $ 538.2 $ 538.5

Net Income per Common Unit (Tab

Net Income per Common Unit (Tables)	3 Months Ended
	Mar. 31, 2018
Earnings Per Share [Abstract]
Calculation of net income (loss) per common unit	The following table illustrates the Partnership's calculation of net income per common unit for the three months ended March 31, 2018 and 2017 : Three Months Ended 2018 2017 (in millions, except per unit data) Net income $ 146.7 $ 67.0 Net income per common unit, basic and diluted $ 0.99 $ 0.45 Weighted-average common units outstanding, basic and diluted 147.6 147.6

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2018
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, 2018 $ 0.5 $ 100.2 Year Ending December 31, 2019 0.4 113.9 2020 0.1 96.0 2021 0.1 86.6 2022 — 82.2 Thereafter 0.2 536.4 $ 1.3 $ 1,015.3 (1) This amount includes approximately $678.9 million payable ratably over 13 years pursuant to petroleum transportation service agreements between CRRM and each of TransCanada Keystone Pipeline Limited Partnership and TransCanada Keystone Pipeline, LP (together, "TransCanada"). The purchase obligation reflects the exchange rate between the Canadian dollar and the U.S. dollar as of March 31, 2018 , 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, 2018
Fair Value Disclosures [Abstract]
Assets and liabilities measured at fair value on a recurring basis	The following tables set forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of March 31, 2018 and December 31, 2017 : March 31, 2018 Location and Description Level 1 Level 2 Level 3 Total (in millions) Other current assets (commodity derivatives) $ — $ 3.1 $ — $ 3.1 Total Assets $ — $ 3.1 $ — $ 3.1 Other current liabilities (commodity derivatives) $ — $ (21.8 ) $ — $ (21.8 ) Other current liabilities (biofuel blending obligation) $ — $ (19.5 ) $ — $ (19.5 ) Total Liabilities $ — $ (41.3 ) $ — $ (41.3 ) December 31, 2017 Location and Description Level 1 Level 2 Level 3 Total (in millions) Other current liabilities (commodity derivatives) $ — $ (64.3 ) $ — $ (64.3 ) Other current liabilities (biofuel blending obligation) — (1.0 ) — (1.0 ) Total Liabilities $ — $ (65.3 ) $ — $ (65.3 )

Derivative Financial Instrume34

Derivative Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Loss on derivatives, net and current period settlements on derivative contracts	Current period settlements on derivatives contracts and Gain on derivatives, net were as follows: Three Months Ended 2018 2017 (in millions) Current period settlements on derivative contracts $ 13.7 $ 1.2 Gain on derivatives, net 59.3 12.2
Offsetting liabilities for derivatives	The offsetting assets and liabilities for CVR Refining's derivatives as of March 31, 2018 and December 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, 2018 Description Gross Current Assets Gross Net Current Assets Cash Net (in millions) Commodity Derivatives $ 8.0 $ (4.9 ) $ 3.1 $ — $ 3.1 Total $ 8.0 $ (4.9 ) $ 3.1 $ — $ 3.1 As of March 31, 2018 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Derivatives $ (26.7 ) $ 4.9 $ (21.8 ) $ — $ (21.8 ) Total $ (26.7 ) $ 4.9 $ (21.8 ) $ — $ (21.8 ) As of December 31, 2017 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Derivatives $ 7.0 $ (7.0 ) $ — $ — $ — Total $ 7.0 $ (7.0 ) $ — $ — $ — As of December 31, 2017 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Derivatives $ 71.3 $ (7.0 ) $ 64.3 $ — $ 64.3 Total $ 71.3 $ (7.0 ) $ 64.3 $ — $ 64.3
Offsetting assets for derivatives	The offsetting assets and liabilities for CVR Refining's derivatives as of March 31, 2018 and December 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, 2018 Description Gross Current Assets Gross Net Current Assets Cash Net (in millions) Commodity Derivatives $ 8.0 $ (4.9 ) $ 3.1 $ — $ 3.1 Total $ 8.0 $ (4.9 ) $ 3.1 $ — $ 3.1 As of March 31, 2018 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Derivatives $ (26.7 ) $ 4.9 $ (21.8 ) $ — $ (21.8 ) Total $ (26.7 ) $ 4.9 $ (21.8 ) $ — $ (21.8 ) As of December 31, 2017 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Derivatives $ 7.0 $ (7.0 ) $ — $ — $ — Total $ 7.0 $ (7.0 ) $ — $ — $ — As of December 31, 2017 Description Gross Current Liabilities Gross Amounts Offset Net Current Liabilities Presented Cash Collateral Not Offset Net Amount (in millions) Commodity Derivatives $ 71.3 $ (7.0 ) $ 64.3 $ — $ 64.3 Total $ 71.3 $ (7.0 ) $ 64.3 $ — $ 64.3

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2018
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, 2018 and 2017 were as follows: Three Months Ended 2018 2017 (in millions) Direct operating expenses (exclusive of depreciation and amortization) $ 2.4 $ 3.0 Selling, general and administrative expenses (exclusive of depreciation and amortization) 9.7 12.1 Total $ 12.1 $ 15.1

Organization and Nature of Bu36

Organization and Nature of Business (Details)	3 Months Ended
	Mar. 31, 2018
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%
CRLLC
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Ownership interest in general partner	100.00%

Recent Accounting Pronounceme37

Recent Accounting Pronouncements (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Revenues
Net sales	$ 1,458.2	$ 1,423.5
Cost and Expenses
Cost of materials and other	1,217.7	$ 1,201.3
Balances Without Adoption of ASC 606
Revenues
Net sales	1,458
Cost and Expenses
Cost of materials and other	1,217.5
Effect of Change | Accounting Standards Update 2014-09
Revenues
Net sales	0.2
Cost and Expenses
Cost of materials and other	$ 0.2

Revenue - Disaggregation of Re

Revenue - Disaggregation of Revenue (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)
Disaggregation of Revenue [Line Items]
Total revenue	$ 1,458.2
Gasoline
Disaggregation of Revenue [Line Items]
Total revenue	711.7
Distillates
Disaggregation of Revenue [Line Items]
Total revenue	652.2
Freight revenue
Disaggregation of Revenue [Line Items]
Total revenue	5.5
Other product revenue
Disaggregation of Revenue [Line Items]
Total revenue	87.3
Revenue from product sales
Disaggregation of Revenue [Line Items]
Total revenue	1,456.7
Other revenue
Disaggregation of Revenue [Line Items]
Total revenue	$ 1.5

Revenue - Additional Informati

Revenue - Additional Information (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 41.7
Minimum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Payment terms	2 days
Maximum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Payment terms	32 days

Share-Based Compensation - Long

Share-Based Compensation - Long-Term Incentive Plan, CVR Energy (Details)	Nov. 01, 2017USD ($)trading_day$ / sharesshares	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of allocation of share-based compensation expense		100.00%
Personnel accruals, including $2.5 and $4.1 due to affiliates at March 31, 2018 and December 31, 2017, respectively		$ 15,600,000	$ 27,300,000
CVR Energy Long Term Incentive Plan, 2017 Performance Unit Award Agreement [Member] | Performance Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost		$ 4,700,000
Weighted-average period for recognition for unrecognized compensation expense		3 years 9 months
Maximum cash payment	$ 10,000,000
Period for determination of cash payment value | trading_day	30
Maximum price per share to trigger maximum cash payment (in dollars per unit) | $ / shares	$ 60
Chief Executive Officer | CVR Energy Long Term Incentive Plan, 2016 Performance Unit Award Agreement [Member] | Performance Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expenses			1,800,000
Personnel accruals, including $2.5 and $4.1 due to affiliates at March 31, 2018 and December 31, 2017, respectively			$ 1,800,000
Share-based liabilities paid		$ 1,800,000
Chief Executive Officer | CVR Energy Long Term Incentive Plan | Performance Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in units) | shares	1,500
Award amount per performance objective unit of measurement	$ 1,000
Unrecognized compensation cost		$ 600,000
Weighted-average period for recognition for unrecognized compensation expense		9 months
Compensation expenses		$ 200,000
Personnel accruals, including $2.5 and $4.1 due to affiliates at March 31, 2018 and December 31, 2017, respectively		200,000
Chief Executive Officer | CVR Energy Long Term Incentive Plan, 2017 Performance Unit Award Agreement [Member] | Performance Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expenses		300,000
Personnel accruals, including $2.5 and $4.1 due to affiliates at March 31, 2018 and December 31, 2017, respectively		$ 300,000

Share-Based Compensation - Ince

Share-Based Compensation - Incentive Unit Awards (Details) - Incentive Unit Award - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
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 (in units)	1
Unrecognized compensation cost	$ 2.5
Weighted-average period for recognition for unrecognized compensation expense	1 year 5 months
Compensation expenses	$ (0.4)	$ 0.8
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	$ 1.7		$ 2.2

Share-Based Compensation - Lo42

Share-Based Compensation - Long-Term Incentive Plan, CVR Refining (Details) - CVR Refining LTIP - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
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	$ 8.7
Weighted-average period for recognition for unrecognized compensation expense	1 year 5 months
Compensation expenses	$ 0.8	$ 1
Personnel Accruals, Accrued Expenses and Other Current Liabilities
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based arrangement liability	$ 4.6		$ 3.7
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 (in units)	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, 2018$ / sharesshares
Phantom Units
Non-vested at beginning of period (in units) | shares	986,480
Granted (in units) | shares	6,658
Vested (in units) | shares	0
Forfeited (in units) | shares	(7,835)
Non-vested at end of period (in units) | shares	985,303
Weighted- Average Grant-Date Fair Value
Non-vested at beginning of period (in dollars per unit) | $ / shares	$ 12.03
Granted (in dollars per unit) | $ / shares	15.02
Vested (in dollars per unit) | $ / shares	0
Forfeited (in dollars per unit) | $ / shares	12.37
Non-vested at end of period (in dollars per unit) | $ / shares	$ 12.05

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Finished goods	$ 160.1	$ 158.3
Raw materials and precious metals	127.2	107.5
In-process inventories	36.3	22.4
Parts and supplies	43	43
Total Inventories	$ 366.6	$ 331.2

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 2,560.5	$ 2,547.9
Less: Accumulated depreciation	1,101.1	1,069.1
Total property, plant and equipment, net	1,459.4	1,478.8
Land and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	29.9	29.8
Buildings
Property, Plant, and Equipment
Total property, plant and equipment, gross	64.1	63.6
Machinery and equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	2,382.3	2,374.7
Automotive equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	24.3	24.3
Furniture and fixtures
Property, Plant, and Equipment
Total property, plant and equipment, gross	10.6	10.2
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	$ 48.5	$ 44.5

Property, Plant and Equipment46

Property, Plant and Equipment - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Capitalized interest	$ 0.3	$ 0.3
Original carrying value of assets under capital lease obligations	$ 24.8		$ 24.8

Equity Method Investment (Detai

Equity Method Investment (Details) bbl / d in Thousands, $ in Millions	Sep. 19, 2016bbl / d	Nov. 30, 2017USD ($)	Mar. 31, 2018USD ($)bbl / d	Mar. 31, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2017USD ($)	Oct. 31, 2017mi
Related Party Transaction [Line Items]
Equity method investments in affiliates			$ 83.5			$ 82.8
Income from equity method investment			$ 0.4
CRRM | Velocity Transportation Agreement | Velocity Central Oklahoma Pipeline LLC
Related Party Transaction [Line Items]
Initial term of agreement			20 years
Related party costs			$ 1.5
Transportation agreement, average barrels per day | bbl / d			41
Due to related parties			$ 0.5			0.3
Subsidiaries of CVR Refining | Midway Transportation Agreement | Plains All American Pipeline, L.P.
Related Party Transaction [Line Items]
Related party costs			$ 3.1
Transportation agreement, average barrels per day | bbl / d			73
Velocity Pipeline Partners, LLC | Coffeyville Resources Pipeline, LLC
Related Party Transaction [Line Items]
Pipeline capacity, barrels per day | bbl / d	65
Ownership interest in joint venture			40.00%
Equity method investments in affiliates			$ 6.1			6.1
Investment in joint venture				$ 1.4	$ 7
Distribution received from equity method investment			$ 0.4
Velocity Pipeline Partners, LLC | Velocity Central Oklahoma Pipeline LLC
Related Party Transaction [Line Items]
Ownership interest of others in joint venture			60.00%
Midway Pipeline LLC
Related Party Transaction [Line Items]
Ownership percentage							50.00%
Midway Pipeline LLC | Coffeyville Resources Pipeline, LLC
Related Party Transaction [Line Items]
Ownership interest in joint venture			50.00%
Midway Pipeline LLC | Subsidiaries of CVR Refining
Related Party Transaction [Line Items]
Equity method investments in affiliates			$ 77.3			$ 76.7
Investment in joint venture		$ 76
Income from equity method investment			1.1
Distribution received from equity method investment			$ 0.5
Pipeline length (in miles) | mi							100

Long-Term Debt - Schedule of De

Long-Term Debt - Schedule of Debt (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Total debt	$ 544.5	$ 545
Unamortized debt issuance costs	(4.1)	(4.4)
Current portion of capital lease obligations	(2.2)	(2.1)
Long-term debt and capital lease obligations, net of current portion	$ 538.2	538.5
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
Capital Lease Obligations
Debt Instrument [Line Items]
Total debt	$ 44.5	$ 45

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Details)	Dec. 20, 2012USD ($)	Mar. 31, 2018USD ($)lease	Dec. 31, 2017	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
Aggregate availability		$ 297,900,000
Outstanding letters of credit		6,400,000
Outstanding borrowings		$ 0
Capital Lease related to Excel Pipeline LLC
Debt Instrument [Line Items]
Remaining term of leases		139 months
Capital Lease Obligations Magellan Pipeline
Debt Instrument [Line Items]
Remaining term of leases		138 months
Senior Notes | 6.5% Senior Notes, due 2022 | Level 2
Debt Instrument [Line Items]
Estimated fair value		$ 510,000,000
Line of Credit | Intercompany Credit Facility | CRLLC
Debt Instrument [Line Items]
Borrowing capacity		$ 150,000,000
Term of credit facility		6 years
Aggregate availability		$ 150,000,000
Outstanding borrowings		0
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 | LIBOR | CRLLC
Debt Instrument [Line Items]
Basis spread on variable rate		3.00%
CVR Refining LLC | 6.5% Senior Notes, due 2022
Debt Instrument [Line Items]
Debt issuance costs				$ 8,700,000
CVR Refining LLC | Senior Notes | 6.5% Senior Notes, due 2022
Debt Instrument [Line Items]
Aggregate principal amount				$ 500,000,000
Stated interest rate				6.50%
Minimum percentage of holder to accelerate if in default			25.00%
Fixed charge coverage ratio, minimum required for restricted payments		2.5
Remaining restricted payments permitted		$ 100,000,000
Credit Parties | Amended and Restated ABL Credit Facility
Debt Instrument [Line Items]
Fixed charge coverage ratio, minimum required for restricted payments		1
Percentage threshold of borrowing base and total commitments for determination of unused capacity commitment fee		15.00%
Term of credit facility		5 years
Percentage of deduction of maximum amount available to be drawn under line of credit to compute fees on commercial letters of credit	0.50%
Letter of credit customary facing fees percentage	0.125%
Credit Parties | Amended and Restated ABL Credit Facility | Quarterly Average Excess Availability Exceeding 50% of Lesser of Borrowing Base and Total Commitments
Debt Instrument [Line Items]
Percentage threshold of borrowing base and total commitments for determination of unused capacity commitment fee	50.00%
Percentage threshold of borrowing base and total commitments for determination of interest rate	50.00%
Credit Parties | Amended and Restated ABL Credit Facility | Quarterly Average Excess Availability Exceeding 50% of Lesser of Borrowing Base and Total Commitments | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	1.50%
Credit Parties | Amended and Restated ABL Credit Facility | Quarterly Average Excess Availability Exceeding 50% of Lesser of Borrowing Base and Total Commitments | Prime Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Credit Parties | Amended and Restated ABL Credit Facility | Quarterly Average Excess Availability Less than or Equal to 50% of Lesser of Borrowing Base and Total Commitments
Debt Instrument [Line Items]
Percentage threshold of borrowing base and total commitments for determination of unused capacity commitment fee	50.00%
Percentage threshold of borrowing base and total commitments for determination of interest rate	50.00%
Credit Parties | Amended and Restated ABL Credit Facility | Quarterly Average Excess Availability Less than or Equal to 50% of Lesser of Borrowing Base and Total Commitments | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%
Credit Parties | Amended and Restated ABL Credit Facility | Quarterly Average Excess Availability Less than or Equal to 50% of Lesser of Borrowing Base and Total Commitments | Prime Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	0.75%
Credit Parties | Amended and Restated ABL Credit Facility | Daily Average Amount of Loans and Letters of Credit Outstanding Less than 50% of Lesser of Borrowing Base and Total Commitments
Debt Instrument [Line Items]
Unused capacity, commitment fee percentage	0.375%
Credit Parties | Amended and Restated ABL Credit Facility | Daily Average Amount of Loans and Letters of Credit Outstanding Equal to or Greater than 50% of Lesser of Borrowing Base and Total Commitments
Debt Instrument [Line Items]
Unused capacity, commitment fee percentage	0.25%
Credit Parties | Amended and Restated ABL Credit Facility | Letter of Credit
Debt Instrument [Line Items]
Borrowing capacity	$ 60,000,000
Credit Parties | Amended and Restated ABL Credit Facility | Bridge Loan
Debt Instrument [Line Items]
Borrowing capacity	$ 40,000,000

Partners' Capital and Partner50

Partners' Capital and Partnership Distributions (Details) $ / shares in Units, $ in Millions	Mar. 12, 2018USD ($)$ / shares	Mar. 31, 2018partnership_interestshares	Dec. 31, 2017shares
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
Dividends, cash paid (in dollars per unit) | $ / shares	$ 0.45
Payments of dividends | $	$ 66.4
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 per Common Unit (Det

Net Income per Common Unit (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Earnings Per Share [Abstract]
Dilutive awards outstanding (in units)	0	0
Net income	$ 146.7	$ 67
Net income per common unit, basic and diluted (in dollars per unit)	$ 0.99	$ 0.45
Weighted-average common units outstanding, basic and diluted (in units)	147,600,000	147,600,000

Commitments and Contingencies -

Commitments and Contingencies - Leases and Unconditional Purchase Obligations (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)bbl	Mar. 31, 2017USD ($)
Operating Leases
Nine months ending December 31, 2018	$ 0.5
2,019	0.4
2,020	0.1
2,021	0.1
2,022	0
Thereafter	0.2
Operating leases	1.3
Unconditional Purchase Obligations
Nine months ending December 31, 2018	100.2
2,019	113.9
2,020	96
2,021	86.6
2,022	82.2
Thereafter	536.4
Unconditional purchase obligations	1,015.3
Unrecorded purchase agreements
Unconditional purchase obligations	1,015.3
Lease expenses	0.1	$ 0.4
Storage Capacity and Pipeline Transportation Services
Unrecorded purchase agreements
Expenses incurred related to long-term commitments	32.6	$ 37.9
Petroleum Transportation Service Agreement with TransCanada | CRRM
Unconditional Purchase Obligations
Unconditional purchase obligations	678.9
Unrecorded purchase agreements
Unconditional purchase obligations	$ 678.9
Term of agreement	13 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 Contingencies53

Commitments and Contingencies - Crude Oil Supply Agreement (Details) - Vitol Agreement - CRRM	3 Months Ended
	Mar. 31, 2018
Gain Contingencies [Line Items]
Renewal term of agreement	1 year
Notice of nonrenewal period prior to expiration	180 days

Commitments and Contingencies54

Commitments and Contingencies - Environmental, Health and Safety ("EHS") Matters (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Environmental, Health, and Safety ("EHS") Matters
Environmental expenditures capitalized	$ 4.7	$ 4.7
Environmental Health and Safety Matters
Environmental, Health, and Safety ("EHS") Matters
Environmental accruals	3.6		$ 3.9
Cost of renewable identification numbers expense	(22.7)	$ (6.4)
Biofuel blending obligation	21.4		$ 28.3
RINs asset	$ 59.9

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Recurring - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Fair Value Measurements
Total Assets	$ 3.1
Total Liabilities	(41.3)	$ (65.3)
Derivative Agreements
Fair Value Measurements
Other current assets (commodity derivatives)	3.1
Other current liabilities (other derivative agreements)	(21.8)	(64.3)
Biofuels Blending Obligation
Fair Value Measurements
Other current liabilities (biofuel blending obligation)	(19.5)
Biofuels Blending and Benzene Obligation
Fair Value Measurements
Other current liabilities (biofuel blending obligation)		(1)
Level 1
Fair Value Measurements
Total Assets	0
Total Liabilities	0	0
Level 1 | Derivative Agreements
Fair Value Measurements
Other current assets (commodity derivatives)	0
Other current liabilities (other derivative agreements)	0	0
Level 1 | Biofuels Blending Obligation
Fair Value Measurements
Other current liabilities (biofuel blending obligation)	0
Level 1 | Biofuels Blending and Benzene Obligation
Fair Value Measurements
Other current liabilities (biofuel blending obligation)		0
Level 2
Fair Value Measurements
Total Assets	3.1
Total Liabilities	(41.3)	(65.3)
Level 2 | Derivative Agreements
Fair Value Measurements
Other current assets (commodity derivatives)	3.1
Other current liabilities (other derivative agreements)	(21.8)	(64.3)
Level 2 | Biofuels Blending Obligation
Fair Value Measurements
Other current liabilities (biofuel blending obligation)	(19.5)
Level 2 | Biofuels Blending and Benzene Obligation
Fair Value Measurements
Other current liabilities (biofuel blending obligation)		(1)
Level 3
Fair Value Measurements
Total Assets	0
Total Liabilities	0	0
Level 3 | Derivative Agreements
Fair Value Measurements
Other current assets (commodity derivatives)	0
Other current liabilities (other derivative agreements)	0	0
Level 3 | Biofuels Blending Obligation
Fair Value Measurements
Other current liabilities (biofuel blending obligation)	$ 0
Level 3 | Biofuels Blending and Benzene Obligation
Fair Value Measurements
Other current liabilities (biofuel blending obligation)		$ 0

Derivative Financial Instrume56

Derivative Financial Instruments - Gain (Loss) on Derivatives, Net and Current Period Settlements (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Current period settlements on derivative contracts	$ 13.7	$ 1.2
Gain on derivatives, net	$ 59.3	$ 12.2

Derivative Financial Instrume57

Derivative Financial Instruments - Additional Information (Details) bbl in Millions, $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2018USD ($)bbl	Mar. 31, 2017USD ($)	Dec. 31, 2017USD ($)bbl
Derivative Financial Instruments
Gain on derivatives, net	$ 59.3	$ 12.2
Commodity Contract
Derivative Financial Instruments
Gain on derivatives, net	$ (0.2)	(0.1)
2-1-1 Crack Spreads | Not Designated as Hedges
Derivative Financial Instruments
Number of barrels | bbl	0.6		7.1
Commodity Swap, Not Considered Probable Of Settlement [Member] | Not Designated as Hedges
Derivative Financial Instruments
Number of barrels | bbl	4.2		5.8
Distillate Crack Spreads | Not Designated as Hedges
Derivative Financial Instruments
Number of barrels | bbl	0.6		3.6
Gasoline Crack Spreads | Not Designated as Hedges
Derivative Financial Instruments
Number of barrels | bbl	1.7		3.6
Commodity Derivatives
Derivative Financial Instruments
Gain on derivatives, net	$ 59.7	$ 12.3
Subsidiaries of CVR Refining | Commodity Contract
Derivative Financial Instruments
Net unrealized gain (loss)	0.2
Subsidiaries of CVR Refining | Commodity Derivatives | Not Designated as Hedges
Derivative Financial Instruments
Net unrealized gain (loss)	18.5		$ 64.3
Other current assets | Subsidiaries of CVR Refining | Commodity Derivatives | Not Designated as Hedges
Derivative Financial Instruments
Net unrealized gain (loss)	3.1
Other current liabilities | Subsidiaries of CVR Refining | Commodity Derivatives | Not Designated as Hedges
Derivative Financial Instruments
Net unrealized gain (loss)	$ 21.6

Derivative Financial Instrume58

Derivative Financial Instruments - Offsetting Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Current Assets
Offsetting assets
Gross Current Assets	$ 8	$ 7
Gross Amounts Offset	(4.9)	(7)
Net Current Assets Presented	3.1	0
Cash Collateral Not Offset	0	0
Net Amount	3.1	0
Current Assets | Commodity Derivatives
Offsetting assets
Gross Current Assets	8	7
Gross Amounts Offset	(4.9)	(7)
Net Current Assets Presented	3.1	0
Cash Collateral Not Offset	0	0
Net Amount	3.1	0
Current Liabilities
Offsetting liabilities
Gross Current Liabilities	(26.7)	(71.3)
Gross Amounts Offset	4.9	7
Net Current Liabilities Presented	(21.8)	(64.3)
Cash Collateral Not Offset	0	0
Net Amount	21.8	64.3
Current Liabilities | Commodity Derivatives
Offsetting liabilities
Gross Current Liabilities	(26.7)	(71.3)
Gross Amounts Offset	4.9	7
Net Current Liabilities Presented	(21.8)	(64.3)
Cash Collateral Not Offset	0	0
Net Amount	$ 21.8	$ 64.3

Related Party Transactions - Fe

Related Party Transactions - Feedstock and Shared Services Agreement (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)affiliate	Mar. 31, 2017USD ($)	Dec. 31, 2017USD ($)
Related Party Transaction [Line Items]
Accounts payable, due to affiliates	$ 4.9		$ 4.9
Receivables included in prepaid expenses and other current assets	$ 1.5		1.5
Feedstock and Shared Services Agreement
Related Party Transaction [Line Items]
Number of parties | affiliate	2
Accounts payable, due to affiliates	$ 0.2		0.2
Receivables included in prepaid expenses and other current assets	$ 0.8		$ 1
Feedstock and Shared Services Agreement | Hydrogen | CRNF
Related Party Transaction [Line Items]
Gross purchases		$ 0.1

Related Party Transactions - H

Related Party Transactions - Hydrogen Purchase and Sale Agreement (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2017USD ($)	Jan. 01, 2017Mcf
Related Party Transaction [Line Items]
Net sales	$ 1,458.2	$ 1,423.5
Accounts receivable	164.4		$ 168.9
CRRM | CRNF | Hydrogen Purchase and Sale Agreement | Hydrogen
Related Party Transaction [Line Items]
Monthly production volume to be delivered (in thousands cubic feet) | Mcf				90,000
Net sales	1.3	$ 1.2
Accounts receivable	$ 0.5		$ 0.3

Related Party Transactions - C

Related Party Transactions - Coke Supply Agreement (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Related Party Transaction [Line Items]
Revenue from related party	$ 1,458.2	$ 1,423.5
Accounts receivable, due from affiliates	0		$ 0.1
CRRM | CRNF | Coke Supply Agreement | Petroleum Coke
Related Party Transaction [Line Items]
Revenue from related party	0.3	$ 0.4
Accounts receivable, due from affiliates	$ 0		$ 0.1

Related Party Transactions - A

Related Party Transactions - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Services Agreement [Abstract]
Direct operating expenses (exclusive of depreciation and amortization)	$ 93,000,000	$ 102,100,000
Selling, general and administrative expenses (exclusive of depreciation and amortization)	$ 16,600,000	20,000,000
Velocity Pipeline Partners, LLC | Coffeyville Resources Pipeline, LLC
Services Agreement [Abstract]
Ownership interest in joint venture	40.00%
Midway Pipeline LLC | Coffeyville Resources Pipeline, LLC
Services Agreement [Abstract]
Ownership interest in joint venture	50.00%
Limited Partnership Agreement
Services Agreement [Abstract]
Related party transaction incurred	$ 1,800,000	2,200,000
CVR Energy, Inc | Services Agreement
Services Agreement [Abstract]
Direct operating expenses (exclusive of depreciation and amortization)	2,400,000	3,000,000
Selling, general and administrative expenses (exclusive of depreciation and amortization)	9,700,000	12,100,000
Total	12,100,000	$ 15,100,000
Due to related parties	6,000,000		$ 14,000,000
CRLLC | Intercompany Credit Facility
Services Agreement [Abstract]
Interest paid	0
CRLLC | Intercompany Credit Facility | Line of Credit
Services Agreement [Abstract]
Borrowing capacity	150,000,000
Intercompany credit facility	$ 0

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event $ / shares in Units, $ in Millions	Apr. 25, 2018USD ($)$ / shares
Subsequent Event [Line Items]
Dividends declared (in dollars per unit) | $ / shares	$ 0.51
Dividends declared | $	$ 75.3