Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2023

Related Party Transactions [Abstract]

Schedule of Related Party Transactions

Sales to related parties were as follows:

	Year Ended December 31,
	2023		2022		2021
Net sales—Westlake	$	1,026,655	$	1,342,910	$	1,026,586

Charges from related parties in cost of sales were as follows:

	Year Ended December 31,
	2023		2022		2021
Feedstock purchased from Westlake and included in cost of sales	$	398,700	$	764,123	$	404,359
Other charges from Westlake and included in cost of sales	123,039		172,761		130,541
Total	$	521,739	$	936,884	$	534,900

Charges from related parties included within selling, general and administrative expenses were as follows:

	Year Ended December 31,
	2023		2022		2021
Services received from Westlake and included in selling, general and    administrative expenses	$	27,085	$	26,621	$	28,577

Charges from related parties for goods and services capitalized as assets were as follows:

	Year Ended December 31,
	2023		2022		2021
Goods and services purchased from Westlake and capitalized as assets	$	3,660	$	2,852	$	16,318

The Partnership's receivable under the Investment Management Agreement was as follows:

	December 31,
	2023		2022
Receivable under the Investment Management Agreement	$	94,444	$	64,996

The Partnership's accounts receivable from Westlake were as follows:

	December 31,
	2023		2022
Accounts receivable—Westlake	$	49,565	$	90,965

	December 31,
	2023		2022
Accounts payable—Westlake	$	15,166	$	34,087

Debt payable to related parties was as follows:

	December 31,
	2023		2022
Long-term debt payable to Westlake	$	399,674	$	399,674