Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2023

Related Party Transactions [Abstract]

Schedule of Related Party Transactions

Activity associated with the Partnership’s related party arrangements for the three and nine months ended September 30, 2023 and 2022 is summarized below:

Related Party Activity

	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2023		2022		2023		2022
Sales to related parties: (1)
CVR Energy subsidiary	$	—	$	138	$	4	$	310
CVRP JV	561		—		2,909		—
Expenses from related parties: (2)
CVR Energy subsidiary	3,812		4,656		16,798		16,711
CVR Services	6,687		6,350		21,672		23,418

	September 30, 2023		December 31, 2022
Due to related parties (3)	$	3,702	$	4,518

(1)Sales to related parties, included in Net sales in our condensed consolidated financial statements, consist of: (a) sales of feedstocks and services under the Master Service Agreement with CRNF (the “Coffeyville MSA”) and (b) CO sales to CVRP JV and its subsidiaries.

(2)Expenses from related parties, included in Cost of materials and other, Direct operating expenses (exclusive of depreciation and amortization), and Selling, general and administrative expenses in our condensed consolidated financial statements, consist primarily of pet coke and hydrogen purchased under the Coffeyville MSA and management and other professional services from CVR Services under the Corporate MSA.

(3)Due to related parties, included in Accounts payable to affiliates, consists primarily of amounts payable to CVR Energy subsidiaries under the Coffeyville MSA and Corporate MSA.

Schedule of Distributions Paid

The following tables present quarterly distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy, during 2023 and 2022 (amounts presented in table below may not add to totals presented due to rounding):

				Quarterly Distributions Paid (in thousands)
Related Period	Date Paid	Quarterly Distributions Per Common Unit		Public Unitholders		CVR Energy		Total
2022 - 4th Quarter	March 13, 2023	$	10.50	$	70,115	$	40,866	$	110,981
2023 - 1st Quarter	May 22, 2023	10.43		69,647		40,594		110,241
2023 - 2nd Quarter	August 21, 2023	4.14		27,646		16,113		43,759
Total 2023 quarterly distributions		$	25.07	$	167,408	$	97,572	$	264,981

				Quarterly Distributions Paid (in thousands)
Related Period	Date Paid	Quarterly Distributions Per Common Unit		Public Unitholders		CVR Energy		Total
2021 - 4th Quarter	March 14, 2022	$	5.24	$	35,576	$	20,394	$	55,970
2022 - 1st Quarter	May 23, 2022	2.26		15,091		8,796		23,887
2022 - 2nd Quarter	August 22, 2022	10.05		67,109		39,115		106,225
2022 - 3rd Quarter	November 21, 2022	1.77		11,819		6,889		18,708
Total 2022 quarterly distributions		$	19.32	$	129,597	$	75,193	$	204,790