XML 43 R27.htm IDEA: XBRL DOCUMENT v3.10.0.1
Related Party Transactions (Tables)
6 Months Ended
Jun. 30, 2018
Related Party Transactions [Abstract]  
Schedule of related party transactions
Activity associated with the Partnership's related party arrangements for the three and six month periods ending June 30, 2018 and 2017 is summarized below:

Expenses from related parties
 
 
 
 
 
 
 
 
 
 
Three Months Ended June 30,
 
Six Months Ended June 30,
 
 
2018
 
2017
 
2018
 
2017
 
Related Party
(in thousands)
Cost of materials and other
 
 
 
 
 
 
 
 
Coke Supply Agreement
CRRM (a)
$
716

 
$
507

 
$
1,075

 
$
981

Hydrogen Purchase and Sale Agreement
CRRM
774

 
892

 
2,084

 
2,109

Railcar Lease Agreements
ARI (b)
361

 
223

 
722

 
447

 
 
 
 
 
 
 
 
 
Direct operating expenses (exclusive of depreciation and amortization)
 
 
 
 
 
 
 
 
Services Agreement
CVR Energy
$
769

 
$
782

 
$
1,384

 
$
1,391

Limited Partnership Agreement
CVR GP
174

 
128

 
330

 
302

 
 
 
 
 
 
 
 
 
Selling, general and administrative expenses
 
 
 
 
 
 
 
 
Services Agreement
CVR Energy
$
3,895

 
$
3,006

 
$
6,758

 
$
6,158

Limited Partnership Agreement
CVR GP
787

 
590

 
1,294

 
1,324

 
(a)
Coffeyville Resources Refining & Marketing, LLC, a subsidiary of CVR Refining
(b)
ARI Leasing, LLC, a company controlled by IEP

Amounts due to related parties
 
 
 
 
 
 
 
 
 
 
 
June 30, 2018
 
December 31, 2017
 
Related Party
(in thousands)
Accounts payable
 
 
 
 
Feedstock and Shared Services Agreement
CRRM
$
763

 
$
1,020

Hydrogen Purchase and Sale Agreement
CRRM
218

 
324

Services Agreement
CVR Energy
1,259

 
771

 
 
 
 
 
Accrued expenses and other current liabilities
 
 
 
 
Limited Partnership Agreement
CVR GP
$
1,565

 
$
1,521

Service Agreement
CVR Energy
1,943

 
3,221