Accrued Expenses and Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2016

Payables and Accruals [Abstract]

Schedule of accrued expenses and other current liabilities

Accrued expenses and other current liabilities were as follows:

	As of   September 30,   2016		As of   December 31,   2015
	(in thousands)
Property taxes	$	2,271	$	1,371
Current interest rate swap liabilities	—		119
Accrued interest	18,521		458
Railcar maintenance accruals	1,280		209
Affiliates (1)	2,305		2,334
Other accrued expenses and liabilities	1,688		1,192
	$	26,065	$	5,683

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(1) Accrued expenses and other current liabilities include amounts owed by the Partnership to CVR Energy and its subsidiaries, which are related parties, under the feedstock and shared services agreement and the services agreement. Refer to Note 15 ("Related Party Transactions") for additional discussion.