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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2013	Oct. 29, 2013
Document and Entity Information
Entity Registrant Name	CVR ENERGY INC
Entity Central Index Key	0001376139
Document Type	10-Q
Document Period End Date	Sep. 30, 2013
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		86,831,050
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 887.1	$ 896.0
Accounts receivable, net of allowance for doubtful accounts of $2.6 and $2.0, respectively	240.9	210.6
Inventories	680.3	528.1
Prepaid expenses and other current assets	142.5	54.4
Insurance receivable	0.0	1.3
Income tax receivable	3.1	4.1
Deferred income taxes	14.5	57.4
Due from parent	0.0	9.2
Total current assets	1,968.4	1,761.1
Property, plant, and equipment, net of accumulated depreciation	1,834.7	1,782.9
Intangible assets, net	0.3	0.3
Goodwill	41.0	41.0
Deferred financing costs, net	11.9	16.6
Insurance receivable	4.0	4.0
Other long-term assets	14.8	5.0
Total assets	3,875.1	3,610.9
Current liabilities:
Note payable and capital lease obligations	1.2	1.1
Accounts payable	394.7	440.1
Personnel accruals	53.8	51.2
Accrued taxes other than income taxes	21.6	36.7
Due to parent	33.7	0.0
Deferred revenue	0.8	1.0
Other current liabilities	67.4	95.6
Total current liabilities	573.2	625.7
Long-term liabilities:
Long-term debt and capital lease obligations, net of current portion	675.2	897.1
Accrued environmental liabilities, net of current portion	1.4	1.6
Deferred income taxes	610.5	386.9
Other long-term liabilities	48.0	39.5
Total long-term liabilities	1,335.1	1,325.1
Commitments and contingencies
CVR stockholders’ equity:
Common stock $0.01 par value per share, 350,000,000 shares authorized, 86,929,660 issued as of September 30, 2013 and December 31, 2012	0.9	0.9
Additional paid-in-capital	1,114.9	582.3
Retained earnings	163.4	945.4
Treasury stock, 98,610 as of September 30, 2013 and December 31, 2012, at cost	(2.3)	(2.3)
Accumulated other comprehensive loss, net of tax	(0.7)	(1.2)
Total CVR stockholders’ equity	1,276.2	1,525.1
Noncontrolling interest	690.6	135.0
Total equity	1,966.8	1,660.1
Total liabilities and equity	$ 3,875.1	$ 3,610.9

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts (in dollars)	$ 2.6	$ 2.0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	350,000,000	350,000,000
Common stock, shares issued	86,929,660	86,929,660
Treasury stock, shares	98,610	98,610

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]
Net sales	$ 1,977.1	$ 2,409.6	$ 6,549.8	$ 6,686.5
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	1,744.4	1,702.5	5,343.5	5,211.9
Direct operating expenses (exclusive of depreciation and amortization)	128.4	109.9	345.2	319.5
Selling, general and administrative expenses (exclusive of depreciation and amortization)	27.7	30.4	85.0	147.7
Depreciation and amortization	36.2	33.1	105.4	97.4
Total operating costs and expenses	1,936.7	1,875.9	5,879.1	5,776.5
Operating income	40.4	533.7	670.7	910.0
Other income (expense):
Interest expense and other financing costs (Note 13)	(11.7)	(18.9)	(39.6)	(57.1)
Interest income	0.3	0.3	0.9	0.5
Gain (loss) on derivatives, net	72.5	(168.9)	173.0	(277.4)
Loss on extinguishment of debt	0.0	0.0	(26.1)	0.0
Other income (expense), net	6.2	(0.1)	6.5	0.8
Total other income (expense)	67.3	(187.6)	114.7	(333.2)
Income before income taxes	107.7	346.1	785.4	576.8
Income tax expense	29.5	127.6	222.8	209.0
Net income	78.2	218.5	562.6	367.8
Less: Net income attributable to noncontrolling interest	34.2	9.6	170.2	29.4
Net income attributable to CVR Energy stockholders	$ 44.0	$ 208.9	$ 392.4	$ 338.4
Basic earnings per share (in dollars per share)	$ 0.51	$ 2.41	$ 4.52	$ 3.90
Diluted earnings per share (in dollars per share)	$ 0.51	$ 2.41	$ 4.52	$ 3.86
Weighted-average common shares outstanding:
Basic (in shares)	86.8	86.8	86.8	86.8
Diluted (in shares)	86.8	86.8	86.8	87.6

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statement of Other Comprehensive Income [Abstract]
Net income	$ 78.2	$ 218.5	$ 562.6	$ 367.8
Other comprehensive income (loss):
Unrealized gain on available-for-sale securities, net of tax of $1.5, $0, $2.4 and $0	2.3	0.0	3.7	0.0
Net gain reclassified into income on sale of available-for-sale securities, net of tax of $(2.4), $0, $(2.4) and $0 (Note 12)	(3.7)	0.0	(3.7)	0.0
Change in fair value of interest rate swap, net of tax of $(0.1), $(0.1), $0 and $(0.3)	(0.2)	(0.3)	(0.1)	(1.0)
Net loss reclassified into income on settlement of interest rate swap, net of tax of $0.1, $0.1, $0.2 and $0.2 (Note 13)	0.3	0.2	0.6	0.5
Total other comprehensive income (loss)	(1.3)	(0.1)	0.5	(0.5)
Comprehensive income	76.9	218.4	563.1	367.3
Less: Comprehensive income attributable to noncontrolling interest	34.2	9.5	170.4	29.1
Comprehensive income attributable to CVR Energy stockholders	$ 42.7	$ 208.9	$ 392.7	$ 338.2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statement of Other Comprehensive Income [Abstract]
Unrealized gain (loss) on available-for-sale securities, tax	$ 1.5	$ 0.0	$ 2.4	$ 0.0
Net gain reclassified into income on sale of available-for-sale securities, tax	(2.4)	0.0	(2.4)	0.0
Change in fair value of interest rate swap, tax	(0.1)	(0.1)	0.0	(0.3)
Net loss reclassified into income on settlement of interest rate swap, tax	$ 0.1	$ 0.1	$ 0.2	$ 0.2

- Definition

Tax effect of the income statement impact of the reclassification adjustment of accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges realized in net income. Also includes reclassification adjustments of an entity's share of an equity investee's deferred hedging gain (loss) realized in net income.

+ References + Details

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - 9 months ended Sep. 30, 2013 - USD ($) $ in Millions	Total	CVR Partners	CVR Refining	Initial Public Offering	Underwritten Offering	Private placement	Secondary Offering	Total CVR Stockholders' Equity	Total CVR Stockholders' Equity Initial Public Offering	Total CVR Stockholders' Equity Underwritten Offering	Total CVR Stockholders' Equity Private placement	Total CVR Stockholders' Equity Secondary Offering	$0.01 Par Value Common Stock	Additional Paid-In Capital	Additional Paid-In Capital Initial Public Offering	Additional Paid-In Capital Underwritten Offering	Additional Paid-In Capital Private placement	Additional Paid-In Capital Secondary Offering	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income (loss)	Noncontrolling Interest	Noncontrolling Interest CVR Partners	Noncontrolling Interest CVR Refining	Noncontrolling Interest Initial Public Offering	Noncontrolling Interest Underwritten Offering	Noncontrolling Interest Private placement	Noncontrolling Interest Secondary Offering
Balance at Dec. 31, 2012	$ 1,660.1							$ 1,525.1					$ 0.9	$ 582.3					$ 945.4	$ (2.3)	$ (1.2)	$ 135.0
Balance (in shares) at Dec. 31, 2012													86,929,660
Increase (Decrease) in Stockholders' Equity
Issuance of common units to the public				$ 505.7	$ 297.6	$ 46.3	$ 204.0		$ 229.3	$ 148.9	$ 23.6	$ 129.9			$ 229.3	$ 148.9	$ 23.6	$ 129.7			0.2				$ 276.4	$ 148.7	$ 22.7	$ 74.1
Dividends paid to CVR Energy stockholders	(1,172.2)							(1,172.2)											(1,172.2)
Distributions to noncontrolling interest holders		$ (37.7)	$ (101.4)																				$ (37.7)	$ (101.4)
Share-based compensation	1.5							(1.0)						1.2					(2.2)			2.5
Redemption of common units	(0.2)							(0.1)						(0.1)								(0.1)
Net income	562.6							392.4											392.4			170.2
Net gain on interest rate swaps, net of tax	0.5							0.3													0.3	0.2
Balance at Sep. 30, 2013	$ 1,966.8							$ 1,276.2					$ 0.9	$ 1,114.9					$ 163.4	$ (2.3)	$ (0.7)	$ 690.6
Balance (in shares) at Sep. 30, 2013													86,929,660

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (Parenthetical) $ in Millions	9 Months Ended
	Sep. 30, 2013 USD ($)
Initial Public Offering
Issuance of common units, tax impact	$ 148.0
Underwritten Offering
Issuance of common units, tax impact	96.0
Private placement
Issuance of common units, tax impact	15.2
Secondary Offering
Issuance of common units, tax impact	$ 88.5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:
Net income	$ 562.6	$ 367.8
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	105.4	97.4
Allowance for doubtful accounts	0.6	0.6
Amortization of deferred financing costs	2.2	5.9
Amortization of original issue discount	0.0	0.4
Amortization of original issue premium	0.0	(2.6)
Deferred income taxes	(72.1)	13.8
Loss on disposition of assets	0.0	1.1
Loss on extinguishment of debt	26.1	0.0
Share-based compensation	13.7	28.5
Gain on sale of available-for-sale securities	(6.1)	0.0
(Gain) loss on derivatives, net	(173.0)	277.4
Current period settlements on derivative contracts	(3.9)	(80.4)
Changes in assets and liabilities:
Accounts receivable	(30.9)	(98.0)
Inventories	(152.2)	111.9
Prepaid expenses and other current assets	11.0	13.7
Insurance receivable	1.3	(0.3)
Other long-term assets	(0.4)	0.8
Accounts payable	(21.3)	(42.8)
Due to parent	42.9	44.4
Accrued income tax	1.0	40.7
Deferred revenue	(0.2)	1.3
Other current liabilities	14.8	2.3
Accrued environmental liabilities	(0.2)	(0.1)
Net cash provided by operating activities	321.3	783.8
Cash flows from investing activities:
Capital expenditures	(183.6)	(145.0)
Proceeds from sale of assets	0.1	0.4
Insurance proceeds for UAN reactor rupture	0.0	1.0
Purchase of available-for-sale securities	(18.6)	0.0
Proceeds from sale of available-for-sale securities	24.7	0.0
Net cash used in investing activities	(177.4)	(143.6)
Cash flows from financing activities:
Payment of capital lease obligations	(0.9)	(0.8)
Payments on senior secured notes	(243.4)	0.0
Payment of financing costs	(0.4)	(2.0)
Exercise of stock options	0.0	0.4
Redemption of common units	(0.2)	(0.1)
Dividends to CVR Energy’s stockholders	(1,172.2)	0.0
Net cash used in financing activities	(152.8)	(40.3)
Net (decrease) increase in cash and cash equivalents	(8.9)	599.9
Cash and cash equivalents, beginning of period	896.0	388.3
Cash and cash equivalents, end of period	887.1	988.2
Supplemental disclosures:
Cash paid for income taxes, net of refunds	251.1	109.9
Cash paid for interest net of capitalized interest of $2.0 and $7.1 in 2013 and 2012, respectively	36.6	37.2
Non-cash investing and financing activities:
Construction in process additions included in accounts payable	32.0	31.7
Change in accounts payable related to construction in process additions	(24.2)	1.9
CVR Refining
Cash flows from financing activities:
Distributions to noncontrolling interest holders	(37.7)	0.0
CVR Partners
Cash flows from financing activities:
Distributions to noncontrolling interest holders	(101.4)	(37.8)
Initial Public Offering
Cash flows from financing activities:
Proceeds from offering, net of offering costs	655.7	0.0
Underwritten Offering
Cash flows from financing activities:
Proceeds from offering, net of offering costs	393.6	0.0
Private placement
Cash flows from financing activities:
Proceeds from offering, net of offering costs	61.5	0.0
Secondary Offering
Cash flows from financing activities:
Proceeds from offering, net of offering costs	$ 292.6	$ 0.0

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Statement of Cash Flows [Abstract]
Capitalized interest	$ 2.0	$ 7.1

Organization and History of the Company and Basis of Presentation	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and History of the Company and Basis of Presentation	Organization and History of the Company and Basis of Presentation Organization The “Company” or “CVR” are used in this report to refer to CVR Energy, Inc. and, unless the context otherwise requires, its subsidiaries. CVR is a diversified holding company primarily engaged in the petroleum refining and nitrogen fertilizer manufacturing industries through its holdings in CVR Refining, LP (“CVR Refining” or the “Refining Partnership”) and CVR Partners, LP (“CVR Partners” or the “Nitrogen Fertilizer Partnership”). The Refining Partnership is an independent petroleum refiner and marketer of high value transportation fuels. The Nitrogen Fertilizer Partnership produces nitrogen fertilizers in the form of UAN and ammonia. The Company reports in two business segments: the petroleum segment (the operations of CVR Refining) and the nitrogen fertilizer segment (the operations of CVR Partners). CVR’s common stock is listed on the NYSE under the symbol “CVI.” On May 7, 2012, IEP Energy LLC and certain of its affiliates (collectively, "IEP") announced that they had acquired control of CVR pursuant to a tender offer for all of the Company's common stock (the “IEP Acquisition”). As of September 30, 2013, IEP owned approximately 82% of all of the outstanding shares of CVR. Prior to the IEP Acquisition, the Company was owned 100% by the public. Pursuant to the Transaction Agreement (the “Transaction Agreement”) as a result of the IEP Acquisition, the settlement terms of all employee restricted share awards were modified. See further discussion in Note 3 ("Share-Based Compensation"). CVR Partners, LP On April 13, 2011, the Nitrogen Fertilizer Partnership completed its initial public offering of 22,080,000 common units (the “Nitrogen Fertilizer Partnership IPO”) priced at $16.00 per unit. The common units, which are listed on the NYSE, began trading on April 8, 2011 under the symbol “UAN”. In connection with the Nitrogen Fertilizer Partnership IPO, the Company recorded a noncontrolling interest for the common units sold into the public market which represented an approximately 30% interest in the Nitrogen Fertilizer Partnership at the time of the Nitrogen Fertilizer Partnership IPO and through May 27, 2013. On May 28, 2013, Coffeyville Resources, LLC (“CRLLC”) completed a registered public offering (the “Secondary Offering”) whereby it sold 12,000,000 Nitrogen Fertilizer Partnership common units to the public at a price of $25.15 per unit. Additionally, the underwriters were granted an option to purchase 1,800,000 common units at the public offering price, which expired unexercised at the end of the option period. Subsequent to the closing of the Secondary Offering and as of September 30, 2013, public security holders held approximately 47% of the total outstanding Nitrogen Fertilizer Partnership common units, and CRLLC held approximately 53% of the total Nitrogen Fertilizer Partnership common units. In addition, CRLLC owns 100% of the Nitrogen Fertilizer Partnership’s general partner, CVR GP, LLC, which only holds a non-economic general partner interest. The noncontrolling interest reflected on the Condensed Consolidated Balance Sheets of CVR is impacted by the net income of, and distributions from, the Nitrogen Fertilizer Partnership. The Nitrogen Fertilizer Partnership has adopted a policy pursuant to which the Nitrogen Fertilizer Partnership will distribute all of the available cash it generates each quarter. The available cash for each quarter will be determined by the board of directors of the Nitrogen Fertilizer Partnership’s general partner following the end of such quarter. The partnership agreement does not require that the Nitrogen Fertilizer Partnership make cash distributions on a quarterly basis or at all, and the board of directors of the general partner of the Nitrogen Fertilizer Partnership can change the Nitrogen Fertilizer Partnership's distribution policy at any time. The Nitrogen Fertilizer Partnership is operated by CVR’s senior management (together with other officers of the general partner) pursuant to a services agreement among CVR, the general partner and the Nitrogen Fertilizer Partnership. The Nitrogen Fertilizer Partnership’s general partner, CVR GP, LLC, manages the operations and activities of the Nitrogen Fertilizer Partnership, subject to the terms and conditions specified in the 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 CRLLC as the sole member of the general partner and not by the board of directors of the general partner. The members of the board of directors of the general partner are not elected by the common 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 of the Nitrogen Fertilizer Partnership. CVR, the Nitrogen Fertilizer Partnership, their respective subsidiaries and the general partner are parties to a number of agreements to regulate certain business relations between them. Certain of these agreements were amended in connection with the Nitrogen Fertilizer Partnership IPO. CVR Refining, LP In contemplation of an initial public offering, in September 2012, CRLLC formed CVR Refining Holdings, LLC (“CVR Refining Holdings”), which in turn formed CVR Refining GP, LLC. CVR Refining Holdings and CVR Refining GP, LLC formed the Refining Partnership, which issued them a 100% limited partnership interest and a non-economic general partner interest, respectively. CVR Refining Holdings formed CVR Refining, LLC (“Refining LLC”) and CRLLC contributed its petroleum and logistics subsidiaries, as well as its equity interests in Coffeyville Finance Inc. (“Coffeyville Finance”) to Refining LLC in October 2012. CVR Refining Holdings contributed Refining LLC to the Refining Partnership in December 2012. On January 23, 2013, the Refining Partnership completed the initial public offering of its common units representing limited partner interests (the “Refining Partnership IPO”). The Refining Partnership sold 24,000,000 common units to the public at a price of $25.00 per unit. Additionally, on January 30, 2013, the Refining Partnership sold an additional 3,600,000 common units to the public at a price of $25.00 per common unit in connection with the underwriters’ exercise of their option to purchase additional common units. The common units, which are listed on the NYSE, began trading on January 17, 2013 under the symbol “CVRR.” In connection with the Refining Partnership IPO, the Company recorded a noncontrolling interest for the common units sold into the public market which represented an approximate 19% interest in the Refining Partnership at the time of the Refining Partnership IPO. Prior to the Refining Partnership IPO, CVR owned 100% of the Refining Partnership and net income earned during this period was fully attributable to the Company. On May 20, 2013, the Refining Partnership completed an underwritten offering (the “Underwritten Offering”) by selling 12,000,000 common units to the public at a price of $30.75 per unit. American Entertainment Properties Corporation (“AEPC”), an affiliate of Icahn Enterprises LP, also purchased an additional 2,000,000 common units at the public offering price in a privately negotiated transaction with a subsidiary of CVR Energy, which was completed on May 29, 2013. In connection with the Underwritten Offering, on June 10, 2013, the Refining Partnership sold an additional 1,209,236 common units to the public at a price of $30.75 per unit in connection with a partial exercise by the underwriters of their option to purchase additional common units. The transactions described in this paragraph are collectively referred to as the “Transactions.” Subsequent to the closing of the Transactions and as of September 30, 2013, public security holders held approximately 29% of the total Refining Partnership common units (including units owned by affiliates of Icahn Enterprises representing 4% of the total Refining Partnership common units), and CVR Refining Holdings held approximately 71% of the total Refining Partnership common units. In addition, CVR Refining Holdings, an indirect wholly-owned subsidiary of CVR Energy, owns 100% of the Refining Partnership’s general partner, CVR Refining GP, LLC, which holds a non-economic general partner interest. The noncontrolling interest reflected on the Condensed Consolidated Balance Sheets of CVR is impacted by the net income of, and distributions from, the Refining Partnership. The Refining Partnership’s general partner, CVR Refining GP, LLC, manages the Refining Partnership’s activities subject to the terms and conditions specified in the Refining Partnership’s partnership agreement. The Refining Partnership’s general partner is owned by CVR Refining Holdings. The operations of its general partner, in its capacity as general partner are managed by its board of directors. Actions by its general partner that are made in its individual capacity are made by CVR Refining Holdings as the sole member of the Refining Partnership’s general partner and not by the board of directors of its general partner. The members of the board of directors of the Refining Partnership’s general partner are not elected by the Refining 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 of the Refining Partnership. The Refining Partnership has adopted a policy pursuant to which it will distribute all of the available cash it generates each quarter. The available cash for each quarter will be determined by the board of directors of the Refining Partnership’s general partner following the end of such quarter. The partnership agreement does not require that the Refining Partnership make cash distributions on a quarterly basis or at all, and the board of directors of the general partner of the Refining Partnership can change the distribution policy at any time. The Refining Partnership entered into a services agreement on December 31, 2012, pursuant to which the Refining Partnership and its general partner obtain certain management and other services from CVR Energy. In addition, by virtue of the fact that the Refining Partnership is a controlled affiliate of CVR Energy, the Refining Partnership is bound by an omnibus agreement entered into by CVR Energy, CVR Partners and the general partner of CVR Partners, pursuant to which the Refining Partnership may not engage in, whether by acquisition or otherwise, the production, transportation or distribution, on a wholesale basis, of fertilizer in the contiguous United States, or a fertilizer restricted business, for so long as CVR Energy and certain of its affiliates continue to own at least 50% of the Nitrogen Fertilizer Partnership’s outstanding units. Basis of Presentation The accompanying condensed consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”). The condensed consolidated financial statements include the accounts of CVR and its majority-owned direct and indirect subsidiaries including the Nitrogen Fertilizer Partnership, the Refining Partnership and their respective subsidiaries. The ownership interests of noncontrolling investors in CVR’s subsidiaries are recorded as a noncontrolling interest included as a separate component of equity for all periods presented. All intercompany account balances and transactions have been eliminated in consolidation. Certain information and footnotes required for complete financial statements under GAAP have been condensed or omitted pursuant to SEC rules and regulations. These condensed consolidated financial statements should be read in conjunction with the December 31, 2012 audited consolidated financial statements and notes thereto included in CVR’s Annual Report on Form 10-K for the year ended December 31, 2012, which was filed with the SEC on March 14, 2013. The Nitrogen Fertilizer Partnership and the Refining Partnership are both consolidated based upon the fact that their general partners are owned by CVR and, therefore, CVR has the ability to control their activities. The general partners of the Nitrogen Fertilizer Partnership and the Refining Partnership manage their respective operations and activities subject to the terms and conditions specified in their respective partnership agreements. The operations of each general partner in its capacity as general partner are managed by its board of directors. The limited rights of the common unitholders of the Nitrogen Fertilizer Partnership and the Refining Partnership are demonstrated by the fact that the common unitholders have no right to elect either general partner or either general partner’s directors on an annual or other continuing basis. Each general partner can only be removed by a vote of the holders of at least 66 2/3% of the outstanding common units, including any common units owned by the general partner and its affiliates (including CVR) voting together as a single class. Actions by the general partner that are made in its individual capacity are made by the CVR subsidiary that serves as the sole member of the general partner and not by the board of directors of the general partner. The officers of the general partner manage the day-to-day affairs of the business. The majority of the officers of both general partners are also officers of CVR. Based upon the general partner’s role and rights as afforded by the partnership agreements and the limited rights afforded to the limited partners, the condensed consolidated financial statements of CVR will include the assets, liabilities, cash flows, revenues and expenses of the Nitrogen Fertilizer Partnership and the Refining Partnership. In the opinion of the Company’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 Company as of September 30, 2013 and December 31, 2012, the results of operations and comprehensive income for the three and nine month periods ended September 30, 2013 and 2012, changes in equity for the nine month period ended September 30, 2013 and cash flows of the Company for the nine month periods ended September 30, 2013 and 2012. 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, 2013 or any other interim period. The preparation of financial statements in conformity with GAAP requires management to make 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.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2134480

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2209116

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2122150

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
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-Publisher AICPA
-Name Statement of Position (SOP)
-Number 94-6
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 2-6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 46R
-Paragraph 4, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Name FASB Staff Position (FSP)
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-Paragraph 8, C1, C7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Recent Accounting Pronouncements	9 Months Ended
Recent Accounting Pronouncements	Sep. 30, 2013
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements In December 2011, the FASB issued ASU No. 2011-11, “Disclosures about Offsetting Assets and Liabilities” (“ASU 2011-11”). ASU 2011-11 retains the existing offsetting requirements and enhances the disclosure requirements to allow investors to better compare financial statements prepared under GAAP with those prepared under IFRS. On January 31, 2013, the FASB issued ASU No. 2013-01, “Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities” (“ASU 2013-01”). ASU 2013-01 limits the scope of the new balance sheet offsetting disclosures to derivatives, repurchase agreements and securities lending transactions. Both standards are effective for interim and annual periods beginning January 1, 2013 and are to be applied retrospectively. The Company adopted these standards as of January 1, 2013. The adoption of these standards expanded the Company’s condensed consolidated financial statement footnote disclosures. In February 2013, the FASB issued ASU No. 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income” (“ASU 2013-02”). ASU 2013-02 requires the Company to present information about reclassification adjustments from accumulated other comprehensive income in the financial statements in a single footnote or parenthetically on the face of the financial statements based on the source and the income statement line items affected by the reclassification. The standard is effective for interim and annual periods beginning January 1, 2013 and is to be applied prospectively. The Company adopted this standard as of January 1, 2013. The adoption of this standard did not materially expand the Company's condensed consolidated financial statement footnote disclosures. In July 2013, the FASB issued ASU No. 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists” (“ASU 2013-11”). ASU 2013-11 requires the netting of unrecognized tax benefits against a deferred tax asset for a loss or other carryforward that would apply in settlement of the uncertain tax positions. The standard is effective for interim and annual periods beginning after December 15, 2013 and is to be applied prospectively with optional retrospective adoption permitted. The adoption of this standard is effective on January 1, 2014. The Company is currently evaluating the standard but does not expect it to materially impact the condensed consolidated financial statements and footnote disclosures.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6507316

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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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-Subparagraph (SX 210.10-01.(b)(6))
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 01
-Paragraph b
-Subparagraph 6
-Article 10

+ Details

Share-Based Compensation

9 Months Ended

Sep. 30, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Share-Based Compensation

Long-Term Incentive Plan – CVR Energy

CVR has a Long-Term Incentive Plan (“LTIP”), which permits the grant of options, stock appreciation rights, restricted stock, restricted stock units, dividend equivalent rights, share awards and performance awards (including performance share units, performance units and performance‑based restricted stock). As of September 30, 2013, only grants of restricted stock units under the LTIP remain outstanding. Individuals who are eligible to receive awards and grants under the LTIP include the Company’s employees, officers, consultants, advisors and directors. The LTIP authorized a share pool of 7,500,000 shares of the Company’s common stock, 1,000,000 of which may be issued in respect of incentive stock options. A summary of the principal features of the LTIP is provided below.

Restricted Shares

A summary of restricted stock units grant activity and changes during the nine months ended September 30, 2013 is presented below:



	Shares		Weighted-Average Grant-Date Fair Value
Non-vested at January 1, 2013	1,145,611		$	23.24
Granted	2,600		54.75
Vested	(184,952	)	7.99
Forfeited	(15,089	)	22.76
Non-vested at September 30, 2013	948,170		$	26.31

Through the LTIP, restricted shares have been granted to employees of the Company. Prior to the change of control as discussed in Note 1 ("Organization and History of the Company and Basis of Presentation"), the restricted shares, when granted, were valued at the closing market price of CVR’s common stock on the date of issuance and amortized to compensation expense on a straight-line basis over the vesting period of the stock. These shares generally vest over a three-year period.

The change of control and related Transaction Agreement in May 2012 triggered a modification to outstanding awards under the LTIP. Pursuant to the Transaction Agreement, all restricted shares scheduled to vest in 2012 were converted to restricted stock units whereby the recipient received cash settlement of the offer price of $30.00 per share in cash plus one non-transferable contingent cash payment (“CCP”) upon vesting. The CCPs expired on August 19, 2013. Restricted shares scheduled to vest in 2013, 2014 and 2015 were converted to restricted stock units whereby the awards will be settled in cash upon vesting in an amount equal to the lesser of the offer price or the fair market value as determined at the most recent valuation date of December 31 of each year. As a result of the modification, additional share-based compensation of approximately $12.4 million was incurred to revalue the unvested shares to the fair value upon the date of modification for the nine months ended September 30, 2012. For awards vesting subsequent to 2012, the awards will be remeasured at each subsequent reporting date until they vest. As a result of the modification of the awards, the classification changed from equity-classified awards to liability-classified awards.

In December 2012 and subsequent periods, restricted stock units were granted to certain employees of CVR. The non-vested restricted stock units are scheduled to vest over three years, with one-third of the award vesting each year on the anniversary of the grant date, with the exception of awards granted to certain executive officers that vest over one year. Each restricted stock unit represents the right to receive, upon vesting, a cash payment equal to (a) the fair market value of one share of the Company’s common stock, plus (b) the cash value of all dividends declared and paid by the Company per share of the Company’s common stock 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.

Additionally, the Company approved a discretionary award of up to 62,920 restricted stock units to Mr. Lipinski, Chief Executive Officer and President of the Company, on or before December 31, 2013. This discretionary award remains subject to the review and recommendation of the Compensation Committee and approval of the board of directors of the Company, and is conditioned on Mr. Lipinski continuing to be employed by the Company through December 31, 2013. As such, no expense related to this discretionary award was recorded during the three and nine months ended September 30, 2013. To the extent awarded, the discretionary award will vest immediately, and include dividend equivalent rights for the time period commencing on December 28, 2012 through the date of the award.

As of September 30, 2013, there was approximately $8.2 million of total unrecognized compensation cost related to restricted stock units and associated dividends to be recognized over a weighted-average period of approximately 0.7 years. Total compensation expense for the three months ended September 30, 2013 and 2012 was approximately $3.0 million and $6.0 million, respectively, related to the LTIP. Total compensation expense for the nine months ended September 30, 2013 and 2012 was approximately $12.1 million and $26.8 million, respectively, related to the LTIP. As of September 30, 2013 and December 31, 2012, the Company had a liability of $26.1 million and $19.5 million, respectively, for unvested restricted stock unit awards and associated dividends, which is recorded in personnel accruals on the Condensed Consolidated Balance Sheets.

Long-Term Incentive Plan – CVR Partners

In April 2011, the board of directors of CVR Partners’ general partner adopted the CVR Partners, LP Long-Term Incentive Plan (“CVR Partners LTIP”). Individuals who are eligible to receive awards under the CVR Partners LTIP include (1) employees of the Nitrogen Fertilizer Partnership and its subsidiaries, (2) employees of its general partner, (3) members of the board of directors of its general partner and (4) employees, consultants and directors of CVR Energy. The CVR Partners LTIP provides for the grant of options, unit appreciation rights, distribution equivalent rights, restricted units, phantom units and other unit-based awards, each in respect of common units. The maximum number of common units issuable under the CVR Partners LTIP is 5,000,000.

Through the CVR Partners LTIP, phantom and common units have been awarded to employees of the Nitrogen Fertilizer Partnership and its general partner and to members of the board of directors of its general partner. In December 2012, the board of directors of the general partner of the Nitrogen Fertilizer Partnership approved an amendment to modify the terms of certain phantom unit awards previously granted to employees of the Nitrogen Fertilizer Partnership and its subsidiaries. Prior to the amendment, the phantom units, when granted, were valued at the closing market price of the Nitrogen Fertilizer Partnership’s common units on the date of issuance and amortized to compensation expense on a straight-line basis over the vesting period of the units. These units generally vest over a three-year period.

The amendment triggered a modification to the awards by providing that the phantom units would be settled in cash rather than common units of the Nitrogen Fertilizer Partnership. For awards vesting subsequent to the amendment, the awards will be remeasured at each subsequent reporting date until they vest. As a result of the modification of the awards to employees of the Nitrogen Fertilizer Partnership, the classification changed from an equity-classified award to a liability-classified award.

A summary of common units and phantom units (collectively “units”) activity and changes under the CVR Partners LTIP during the nine months ended September 30, 2013 is presented below:



	Units		Weighted‑Average Grant-Date Fair Value
Non-vested at January 1, 2013	201,812		$	23.70
Granted	—		—
Vested	(21,158	)	20.09
Forfeited	—		—
Non-vested at September 30, 2013	180,654		$	24.12

As of September 30, 2013, there was approximately $1.6 million of total unrecognized compensation cost related to the awards under the CVR Partners LTIP to be recognized over a weighted-average period of one year. Compensation expense recorded for the three months ended September 30, 2013 and 2012 related to the awards under the CVR Partners LTIP was approximately $0.4 million and $0.5 million, respectively. Compensation expense recorded for each of the nine months ended September 30, 2013 and 2012 related to the awards under the CVR Partners LTIP was approximately $1.6 million. As of September 30, 2013 and December 31, 2012, the Company has a liability of $0.4 million and $0.2 million, respectively, for unvested phantom unit awards, which is recorded in personnel accruals on the Condensed Consolidated Balance Sheets.

Long-Term Incentive Plan – CVR Refining

In connection with the Refining Partnership IPO, on January 16, 2013, the board of directors of the general partner of the Refining Partnership adopted the CVR Refining, LP Long-Term Incentive Plan (the "CVR Refining LTIP"). Individuals who are eligible to receive awards under the CVR Refining LTIP include employees, officers, consultants and directors of CVR Refining and its general partner and their respective subsidiaries and parents. The CVR Refining LTIP 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. On August 14, 2013, the Refining Partnership filed a Form S-8 to register the common units. As of September 30, 2013, no awards have been granted under the plan.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Inventories

9 Months Ended

Sep. 30, 2013

Inventory Disclosure [Abstract]

Inventories

Inventories consist primarily of domestic and foreign crude oil, blending stock and components, work-in-progress, fertilizer products, and refined fuels and by-products. Inventories are valued at the lower of the first-in, first-out (“FIFO”) cost or market for fertilizer products, refined fuels and by-products for all periods presented. Refinery unfinished and finished products inventory values were determined using the ability-to-bear process, whereby raw materials and production costs are allocated to work-in-process and finished products based on their relative fair values. Other inventories, including other raw materials, spare parts, and supplies, are valued at the lower of moving-average cost, which approximates FIFO, or market. The cost of inventories includes inbound freight costs.

Inventories consisted of the following:



	September 30, 2013		December 31, 2012
	(in millions)
Finished goods	$	362.4	$	275.2
Raw materials and precious metals	194.6		164.3
In-process inventories	78.5		42.8
Parts and supplies	44.8		45.8
	$	680.3	$	528.1

Property, Plant, and Equipment

9 Months Ended

Sep. 30, 2013

Property, Plant and Equipment [Abstract]

Property, Plant, and Equipment

A summary of costs for property, plant, and equipment is as follows:



	September 30, 2013		December 31, 2012
	(in millions)
Land and improvements	$	34.0	$	31.0
Buildings	42.5		40.6
Machinery and equipment	2,284.8		2,089.5
Automotive equipment	16.7		15.0
Furniture and fixtures	14.7		13.7
Leasehold improvements	2.5		2.5
Aircraft	2.2		—
Railcars	8.0		2.5
Construction in progress	134.8		189.2
	2,540.2		2,384.0
Accumulated depreciation	705.5		601.1
Total property, plant and equipment, net	$	1,834.7	$	1,782.9

Capitalized interest recognized as a reduction in interest expense for the three months ended September 30, 2013 and 2012 totaled approximately $0.8 million and $2.8 million, respectively. Capitalized interest recognized as a reduction in interest expense for the nine months ended September 30, 2013 and 2012 totaled approximately $2.0 million and $7.1 million, respectively. Land, buildings and equipment that are under a capital lease obligation had an original carrying value of approximately $25.1 million as of September 30, 2013 and December 31, 2012. Amortization of assets held under capital leases is included in depreciation expense.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Cost Classifications	9 Months Ended
Cost Classifications	Sep. 30, 2013
Costs and Expenses [Abstract]
Cost Classifications	Cost Classifications Cost of product sold (exclusive of depreciation and amortization) includes cost of crude oil, other feedstocks, blendstocks, pet coke expense, renewable identification numbers (“RINs”) expense and freight and distribution expenses. Cost of product sold excludes depreciation and amortization of approximately $1.3 million and $1.0 million for the three months ended September 30, 2013 and 2012, respectively. For the nine months ended September 30, 2013 and 2012, cost of product sold excludes depreciation and amortization of approximately $3.7 million and $2.6 million, respectively. Direct operating expenses (exclusive of depreciation and amortization) includes direct costs of labor, maintenance and services, energy and utility costs, property taxes, environmental compliance costs, as well as chemicals and catalysts and other direct operating expenses. Direct operating expenses exclude depreciation and amortization of approximately $34.0 million and $31.6 million for the three months ended September 30, 2013 and 2012, respectively. For the nine months ended September 30, 2013 and 2012, direct operating expenses exclude depreciation and amortization of approximately $99.8 million and $93.1 million, respectively. Selling, general and administrative expenses (exclusive of depreciation and amortization) consist primarily of legal expenses, treasury, accounting, marketing, human resources and maintaining the corporate and administrative office in Texas and the administrative offices in Kansas and Oklahoma. Selling, general and administrative expenses exclude depreciation and amortization of approximately $0.9 million and $0.5 million for the three months ended September 30, 2013 and 2012, respectively. For the nine months ended September 30, 2013 and 2012, selling, general and administrative expenses exclude depreciation and amortization of approximately $1.9 million and $1.7 million, respectively.

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2013
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes On May 19, 2012, CVR became a member of the consolidated federal tax group of AEPC, a wholly-owned subsidiary of Icahn Enterprises, and subsequently entered into a tax allocation agreement with AEPC (the “Tax Allocation Agreement”). The Tax Allocation Agreement provides that AEPC will pay all consolidated federal income taxes on behalf of the consolidated tax group. CVR is required to make payments to AEPC in an amount equal to the tax liability, if any, that it would have paid if it were to file as a consolidated group separate and apart from AEPC. As of September 30, 2013, the Company has recorded a liability of $33.7 million for federal income taxes due to AEPC under the Tax Allocation Agreement. During the three months ended September 30, 2013 and 2012, the Company paid $95.0 million and $65.1 million, respectively, for estimated federal income tax payments due to AEPC under the Tax Allocation Agreement. For the nine months ended September 30, 2013 and 2012, the Company paid $234.0 million and $65.1 million, respectively, for estimated federal income tax payments due to AEPC under the Tax Allocation Agreement. The Company recognizes liabilities, interest and penalties for potential tax issues based on its estimate of whether, and the extent to which, additional taxes may be due as determined under ASC Topic 740—Income Taxes. As of September 30, 2013, the Company had unrecognized tax benefits of approximately $44.8 million, of which $18.8 million, if recognized, would impact the Company’s effective tax rate. Unrecognized tax benefits that are not expected to be settled within the next twelve months are included in other long-term liabilities in the Condensed Consolidated Balance Sheets; unrecognized tax benefits that are expected to be settled within the next twelve months are included in income taxes payable. The Company has accrued interest of $2.0 million related to uncertain tax positions. The Company’s accounting policy with respect to interest and penalties related to tax uncertainties is to classify these amounts as income taxes. CVR and its subsidiaries file U.S. federal and various state income and franchise tax returns. At September 30, 2013, the Company’s tax filings are generally open to examination in the United States for the tax years ended December 31, 2010 through December 31, 2012 and in various individual states for the tax years ended December 31, 2008 through December 31, 2012. The Company’s effective tax rate for the three and nine months ended September 30, 2013 was 27.4% and 28.4%, respectively, as compared to the Company’s combined federal and state expected statutory tax rate of 39.2%. The Company’s effective tax rate for the three and nine months ended September 30, 2013 is lower than the statutory rate primarily due to the reduction of income subject to tax associated with the noncontrolling ownership interests of CVR Refining’s and CVR Partners’ earnings, as well as benefits for domestic production activities and state income tax credits. The Company’s effective tax rate for the three and nine months ended September 30, 2012 was 36.9% and 36.2%, respectively, as compared to the Company’s combined federal and state expected statutory tax rate of 39.4%. The Company’s effective tax rate for the three and nine months ended September 30, 2012 was lower than the statutory rate primarily due to the reduction of income subject to tax associated with the noncontrolling ownership interest of CVR Partners’ earnings, as well as benefits for domestic production activities. Prior to the Refining Partnership IPO, CVR’s deferred taxes were recorded based upon each separate component of the book versus tax basis difference of CVR’s assets and liabilities, including CVR Refining’s assets and liabilities. Subsequent to the Refining Partnership IPO, deferred taxes related to the net book versus tax basis difference associated with the investment in CVR Refining are recorded as a noncurrent deferred tax liability.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
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-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Long-Term Debt

9 Months Ended

Sep. 30, 2013

Debt Disclosure [Abstract]

Long-Term Debt

Long-term debt was as follows:



	September 30, 2013		December 31, 2012
	(in millions)
10.875% Senior Secured Notes, due 2017, net of unamortized discount of $1.8 million as of December 31, 2012	$	—	$	220.9
6.5% Senior Notes, due 2022	500.0		500.0
CRNF credit facility	125.0		125.0
Capital lease obligations	50.2		51.2
Long-term debt	$	675.2	$	897.1

Senior Secured Notes

On April 6, 2010, CRLLC and its then wholly‑owned subsidiary, Coffeyville Finance (together the “Issuers”) completed a private offering of $275.0 million aggregate principal amount of 9.0% First Lien Senior Secured Notes due 2015 (the “2010 First Lien Notes”) and $225.0 million aggregate principal amount of 10.875% Second Lien Senior Secured Notes due 2017 (the “Second Lien Notes” and, together with the First Lien Notes, the “Old Notes”). The 2010 First Lien Notes were issued at 99.511% of their principal amount and the Second Lien Notes were issued at 98.811% of their principal amount. On December 15, 2011, the Issuers sold an additional $200.0 million aggregate principal amount of 9.0% First Lien Senior Secured Notes due 2015 (“Additional First Lien Notes” and together with the 2010 First Lien Notes, the “First Lien Notes”). The Additional First Lien Notes were sold at an issue price of 105.0%, plus accrued interest from October 1, 2011 of $3.7 million.

The First Lien Notes were scheduled to mature on April 1, 2015, unless earlier redeemed or repurchased by the Issuers. See further discussion below related to the tender for and subsequent redemption of all the outstanding First Lien Notes in the fourth quarter of 2012. The Second Lien Notes were scheduled to mature on April 1, 2017, unless earlier redeemed or repurchased by the Issuers. On January 23, 2013, $253.0 million of the proceeds from the Refining Partnership’s IPO were utilized to satisfy and discharge the indenture governing the Second Lien Notes. The amounts were used to (i) repay the face amount of all $222.8 million aggregate principal amount of Second Lien Notes then outstanding, (ii) pay the redemption premium of approximately $20.6 million and (iii) settle accrued interest with respect thereto in an amount of approximately $9.5 million. The repurchase of the Second Lien Notes resulted in a loss on extinguishment of debt of approximately $26.1 million for the nine months ended September 30, 2013, which includes the write-off of previously deferred financing fees of $3.7 million and unamortized original issue discount of $1.8 million.

2022 Senior Secured Notes

On October 23, 2012, Refining LLC and Coffeyville Finance completed a private offering of $500.0 million aggregate principal amount of 6.5% Second Lien Senior Secured Notes due 2022 (the "2022 Notes"). The 2022 Notes were issued at par. Refining LLC received approximately $492.5 million of cash proceeds, net of the underwriting fees, but before deducting other third-party fees and expenses associated with the offering. The 2022 Notes were secured by substantially the same assets that secured the then outstanding Second Lien Notes, subject to exceptions, until such time that the outstanding Second Lien Notes were satisfied and discharged in full, which occurred on January 23, 2013. The 2022 Notes are fully and unconditionally guaranteed by CVR Refining and each of Refining LLC’s existing domestic subsidiaries on a joint and several basis. CVR Refining has no independent assets or operations and Refining LLC is a 100% owned finance subsidiary of CVR Refining. Prior to the satisfaction and discharge of the Second Lien Notes, which occurred on January 23, 2013, the 2022 Notes were also guaranteed by CRLLC. CVR Energy, the Nitrogen Fertilizer Partnership and Coffeyville Resources Nitrogen Fertilizers, LLC (“CRNF”), a wholly owned subsidiary of the Nitrogen Fertilizer Partnership, are not guarantors.

A portion of the net proceeds from the offering of the 2022 Notes approximating $348.1 million were used to purchase approximately $323.0 million of the First Lien Notes pursuant to a tender offer and to settle accrued interest of approximately $1.8 million through October 23, 2012 and to pay related fees and expenses. Tendered notes were purchased at a premium of approximately $23.2 million in aggregate amount. CRLLC used the remaining proceeds from the offering to redeem the remaining $124.1 million of outstanding First Lien Notes and to settle accrued interest of approximately $1.6 million through November 23, 2012. Redeemed notes were purchased at a premium of approximately $8.4 million in aggregate amount.

Previously deferred financing charges and unamortized original issuance premium related to the First Lien Notes totaled approximately $8.1 million and $6.3 million, respectively. As a result of the repayment of the First Lien Notes, a loss on extinguishment of debt of $33.4 million was recorded in the fourth quarter of 2012, which included the total premiums paid of $31.6 million and write-off of previously deferred financing charges of $8.1 million, partially offset by the write-off of the unamortized original issuance premium of $6.3 million.

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. On September 17, 2013, Refining LLC and Coffeyville Finance consummated a registered exchange offer, whereby all $500.0 million of the outstanding 2022 Notes were exchanged for an equal principal amount of notes with identical terms that were registered under the Securities Act of 1933. The exchange offer fulfilled the Refining Partnership's obligations contained in the registration rights agreement entered into in connection with the issuance of the 2022 Notes. The Refining Partnership incurred approximately $0.1 million and $0.4 million of debt registration costs related to the registration and exchange offer during the three and nine months ended September 30, 2013, respectively, which are being amortized over the term of the 2022 Notes as interest expense using the effective-interest amortization method.

The 2022 Notes mature on November 1, 2022, unless earlier redeemed or repurchased by the issuers. Interest is payable on the 2022 Notes semi-annually on May 1 and November 1 of each year, commencing on May 1, 2013.

The 2022 Notes contain customary covenants for a financing of this type that limit, subject to certain exceptions, the incurrence of additional indebtedness or guarantees, the creation of liens on assets, the ability to dispose of assets, the ability to make certain payments on contractually subordinated debt, the ability to merge, consolidate with or into another entity and the ability to enter into certain affiliate transactions. The 2022 Notes provide that the Refining Partnership can make distributions to holders of its common units provided, among other things, it has a minimum fixed charge coverage ratio and there is no default or event of default under the 2022 Notes. As of September 30, 2013, the Refining Partnership was in compliance with the covenants contained in the 2022 Notes.

At September 30, 2013, the estimated fair value of the 2022 Notes was approximately $485.6 million. These estimates of fair value are Level 2 as they were determined by quotations obtained from a broker‑dealer who makes a market in these and similar securities.

Amended and Restated Asset Backed (ABL) Credit Facility

On December 20, 2012, CRLLC, the Refining Partnership, Refining LLC and each of the operating subsidiaries of Refining LLC (collectively, the “Credit Parties”) entered into an amended and restated ABL credit agreement (the “Amended and Restated ABL Credit Facility”) with a group of lenders and Wells Fargo Bank, National Association (“Wells Fargo”), as administrative agent and collateral agent. The Amended and Restated ABL Credit Facility, which replaced the prior ABL credit facility, is scheduled to mature on December 20, 2017. Under the amended and restated facility, the Refining Partnership assumed the Company’s position as borrower and the Company’s obligations under the facility upon the closing of the Refining Partnership’s IPO on January 23, 2013.

The Amended and Restated ABL Credit Facility is a senior secured asset based revolving credit facility in an aggregate principal amount of up to $400.0 million with an incremental facility, which permits an increase in borrowings of up to $200.0 million subject to receipt of additional lender commitments and certain other conditions. The proceeds of the loans may be used for capital expenditures and working capital and general corporate purposes of the Credit Parties and their subsidiaries. The Amended and Restated ABL Credit Facility provides for loans and letters of credit in an amount up to the aggregate availability under the facility, subject to meeting certain borrowing base conditions, with sub-limits of 10% of the total facility commitment for swingline loans and 90% of the total facility commitment for letters of credit.

Borrowings under the Amended and Restated ABL Credit Facility bear interest at either a base rate or LIBOR plus an applicable margin. The applicable margin is (i) (a) 1.75% for LIBOR borrowings and (b) 0.75% 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) 2.00% for LIBOR borrowings and (b) 1.00% 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) 0.40% 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) 0.30% 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 Refining Partnership will also be 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 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, investment and loans, enter into affiliate transactions, issue equity interests, or create subsidiaries and unrestricted subsidiaries. The amended and restated facility also contains a fixed charge coverage ratio financial covenant, as defined therein. The Credit Parties were in compliance with the covenants of the Amended and Restated ABL Credit Facility as of September 30, 2013.

Lender and other third-party costs associated with the Amended and Restated ABL Credit Facility of $2.1 million were deferred and are being amortized to interest expense and other financing costs using a straight-line method over the term of the amended facility. In accordance with guidance provided by the FASB regarding the modification of revolving debt arrangements, a portion of the unamortized deferred financing costs associated with the prior ABL credit facility of approximately $2.8 million will continue to be amortized over the term of the Amended and Restated ABL Credit Facility.

As of September 30, 2013, the Refining Partnership and its subsidiaries had availability under the Amended and Restated ABL Credit Facility of $372.9 million and had letters of credit outstanding of approximately $27.1 million. There were no borrowings outstanding under the Amended and Restated ABL Credit Facility as of September 30, 2013.

Nitrogen Fertilizer Partnership Credit Facility

On April 13, 2011, CRNF, as borrower, and the Nitrogen Fertilizer Partnership, as guarantor, entered into a credit facility with a group of lenders including Goldman Sachs Lending Partners LLC, as administrative and collateral agent. The credit facility includes a term loan facility of $125.0 million and a revolving credit facility of $25.0 million with an uncommitted incremental facility of up to $50.0 million. No amounts were outstanding under the revolving credit facility at September 30, 2013. There is no scheduled amortization of the credit facility, which matures in April 2016. The carrying value of the Nitrogen Fertilizer Partnership’s debt approximates fair value.

Borrowings under the credit facility bear interest based on a pricing grid determined by the trailing four quarter leverage ratio. The initial pricing for Eurodollar rate loans under the credit facility is the Eurodollar rate plus a margin of 3.50% or, for base rate loans, the prime rate plus 2.50%. Under its terms, the lenders under the credit facility were granted a perfected, first priority security interest (subject to certain customary exceptions) in substantially all of the assets of CRNF and the Nitrogen Fertilizer Partnership.

The credit facility requires the Nitrogen Fertilizer Partnership to maintain a minimum interest coverage ratio and a maximum leverage ratio and contains customary covenants for a financing of this type that limit, subject to certain exceptions, the incurrence of additional indebtedness or guarantees, the creation of liens on assets, the ability to dispose of assets, the ability to make restricted payments, investments and acquisitions, or enter into sale-leaseback transactions and affiliate transactions. The credit facility provides that the Nitrogen Fertilizer Partnership can make distributions to holders of its common units provided, among other things, it is in compliance with the leverage ratio and interest coverage ratio on a pro forma basis after giving effect to any distribution and there is no default or event of default under the credit facility. As of September 30, 2013, CRNF was in compliance with the covenants contained in the credit facility and there were no borrowings outstanding under the credit facility.

Capital Lease Obligations

As a result of the acquisition of the Wynnewood refinery, the Refining Partnership acquired certain lease assets and assumed related capital lease obligations related to Magellan Pipeline Terminals, L.P. and Excel Pipeline LLC. The underlying assets and related depreciation were included in property, plant and equipment. The capital lease relates to a sales-lease back agreement with Sunoco Pipeline, L.P. for its membership interest in the Excel Pipeline. The lease has 193 months remaining through September 2029. The financing agreement relates to the Magellan Pipeline terminals, bulk terminal and loading facility. The lease has 192 months remaining and will expire in September 2029.

Dividends

9 Months Ended

Sep. 30, 2013

Dividends

Dividends

On January 24, 2013, the board of directors of the Company adopted a quarterly cash dividend policy. Subject to declaration by its board of directors, CVR Energy’s quarterly dividend is expected to be $0.75 per share, or $3.00 per share on an annualized basis, which the Company began paying in the second quarter of 2013. Additionally, the Company declared and paid two special cash dividends during the nine months ended September 30, 2013.

The following is a summary of the quarterly and special dividends paid to stockholders during the nine months ended September 30, 2013:



	February 19, 2013		May 17, 2013		June 10, 2013		August 19, 2013		Total Dividends Paid in 2013
	(in millions, except per share amounts)
Dividend type	Special		Quarterly		Special		Quarterly
Amount paid to IEP	$	391.6	$	53.4	$	462.8	$	53.4	$	961.2
Amounts paid to public stockholders	86.0		11.7		101.6		11.7		211.0
Total amount paid	$	477.6	$	65.1	$	564.4	$	65.1	$	1,172.2
Per common share	$	5.50	$	0.75	$	6.50	$	0.75	$	13.50
Shares outstanding	86.8		86.8		86.8		86.8

Earnings Per Share

9 Months Ended

Sep. 30, 2013

Earnings Per Share [Abstract]

Earnings Per Share

Basic and diluted earnings per share are computed by dividing net income attributable to CVR stockholders by the weighted-average number of shares of common stock outstanding. The components of the basic and diluted earnings per share calculation are as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
	(in millions, except per share data)
Net income attributable to CVR Energy stockholders	$	44.0	$	208.9	$	392.4	$	338.4
Weighted-average number of shares of common stock outstanding	86.8		86.8		86.8		86.8
Effect of dilutive securities:
Non-vested common stock	—		—		—		0.8
Stock options	—		—		—		—
Weighted-average number of shares of common stock outstanding assuming dilution	86.8		86.8		86.8		87.6
Basic earnings per share	$	0.51	$	2.41	$	4.52	$	3.90
Diluted earnings per share	$	0.51	$	2.41	$	4.52	$	3.86

All outstanding stock options totaling 22,900 were exercised in May 2012. There were no dilutive awards outstanding during the three months ended September 30, 2013 and 2012 and the nine months ended September 30, 2013, as all unvested awards under the LTIP were liability-classified awards. See Note 3 (“Share-Based Compensation”).

Commitments and Contingencies

9 Months Ended

Sep. 30, 2013

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Leases and Unconditional Purchase Obligations

The minimum required payments for CVR’s lease agreements and unconditional purchase obligations are as follows:



	Operating Leases		Unconditional Purchase Obligations(1)
	(in millions)
Three Months Ending December 31, 2013	$	2.4	$	85.3
Year Ending December 31,
2014	9.3		113.1
2015	7.9		101.4
2016	6.8		94.2
2017	4.2		93.0
Thereafter	8.2		953.7
	$	38.8	$	1,440.7

(1)

This amount includes approximately $965.5 million payable ratably over eighteen years pursuant to petroleum transportation service agreements between CRRM and TransCanada Keystone Pipeline, LP (“TransCanada”). 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 twenty years on TransCanada’s Keystone pipeline system. CRRM began receiving crude oil under the agreements in the first quarter of 2011.

CVR leases various equipment, including rail cars, and real properties under long-term operating leases which expire at various dates. For the three months ended September 30, 2013 and 2012, lease expense totaled approximately $2.4 million and $1.2 million, respectively. For the nine months ended September 30, 2013 and 2012, lease expense totaled approximately $7.0 million and $3.9 million, respectively. The lease agreements have various remaining terms. Some agreements are renewable, at CVR’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, the Company has long-term commitments to purchase oxygen, nitrogen, electricity, storage capacity and pipeline transportation services.

Crude Oil Supply Agreement

On August 31, 2012, CRRM, and Vitol Inc. ("Vitol") entered into an Amended and Restated Crude Oil Supply Agreement (the "Vitol Agreement"). The Vitol Agreement amends and restates the Crude Oil Supply Agreement between CRRM and Vitol dated March 30, 2011, as amended. Under the Vitol Agreement, Vitol supplies the petroleum business with crude oil and intermediation logistics, which helps to reduce the Refining Partnership's inventory position and mitigate crude oil pricing risk.

The Vitol Agreement has an initial term commencing on August 31, 2012 and extending through December 31, 2014 (the "Initial Term"). Following the Initial Term, 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 the expiration of the Initial Term or any Renewal Term.

Litigation

From time to time, the Company 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 due to uncertainties inherent in litigation and settlement negotiations. 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 are accurate.

On June 21, 2012, Goldman, Sachs & Co. ("GS") filed suit against CVR in state court in New York, alleging that CVR failed to pay GS approximately $18.5 million in fees allegedly due to GS by CVR pursuant to an engagement letter dated March 21, 2012, which according to the allegations set forth in the complaint, provided that GS was engaged by CVR to assist CVR and the CVR board of directors in connection with a tender offer for CVR's stock made by IEP and certain of its affiliates. CVR believes it has meritorious defenses and intends to vigorously defend against the suit. This amount has been fully accrued as of September 30, 2013.

On August 10, 2012, Deutsche Bank ("DB") filed suit against CVR in state court in New York, alleging that CVR failed to pay DB approximately $18.5 million in fees allegedly due to DB by CVR pursuant to an engagement letter dated March 23, 2012, which according to the allegations set forth in the complaint, provided that DB was engaged by CVR to assist CVR and the CVR board of directors in connection with a tender offer for CVR's stock made by IEP and certain of its affiliates. CVR believes it has meritorious defenses and intends to vigorously defend against the suit. This amount has been fully accrued as of September 30, 2013.

On December 17, 2012, Gary Community Investment Company, F/K/A The Gary-Williams Company and GWEC Holding Company, Inc. (referred to herein collectively as “Gary-Williams”) filed a lawsuit in the Supreme Court of New York, New York County (Gary Community Investment Co. v. CVR Energy, Inc., No. 654401/12) against CVR and CRLLC (referred to collectively for purposes of this paragraph as “CVR”). The action arises out of claims relating to CVR’s purchase of the Wynnewood, Oklahoma refinery pursuant to the Purchase and Sale Agreement entered into by the parties on November 2, 2011 (the “Purchase Agreement”). Specifically, CVR provided notice to Gary-Williams that it sought indemnification for various breaches of the Purchase Agreement and subsequently made a claim notice for payment of the entire escrow property pursuant to the Escrow Agreement by and among Gary-Williams, CRLLC, and the escrow agent, dated as of December 15, 2011. Gary-Williams, in its lawsuit, alleges that CVR breached the Purchase Agreement and the Escrow Agreement, and is seeking a declaratory judgment that CVR’s claims are without any legal basis, damages in an unspecified amount, and release of the full amount of the escrow property to Gary-Williams.

CRNF received a ten-year property tax abatement from Montgomery County, Kansas in connection with the construction of the nitrogen fertilizer plant that expired on December 31, 2007. In connection with the expiration of the abatement, the county reclassified and reassessed CRNF's nitrogen fertilizer plant for property tax purposes. The reclassification and reassessment resulted in an increase in CRNF's annual property tax expense by an average of approximately $10.7 million per year for the years ended December 31, 2008 and 2009, $11.7 million for the year ended December 31, 2010, $11.4 million for the year ended December 31, 2011, and $11.3 million for the year ended December 31, 2012. CRNF protested the classification and resulting valuation for each of those years to the Kansas Court of Tax Appeals ("COTA"), followed by an appeal to the Kansas Court of Appeals. However, CRNF fully accrued and paid the property taxes the county claimed were owed for the years ended December 31, 2008 through 2012. The Kansas Court of Appeals, in a memorandum opinion dated August 9, 2013, reversed the COTA decision in part and remanded the case to COTA, instructing COTA to classify each asset on an asset by asset basis instead of making a broad determination that the entire plant was real property as COTA did originally. CRNF believes that when that asset by asset determination is done, the majority of the plant will be classified as personal property which would result in significantly lower property taxes for CRNF for 2008 and for those years after the conclusion of the property tax settlement noted below as compared to the taxes paid by CRNF prior to the settlement. The County has filed a motion for rehearing with the Kansas Court of Appeals seeking reconsideration of the Court’s August 9, 2013 decision and that motion was denied. The County also filed a petition for review with the Kansas Supreme Court and that petition is pending.

On February 25, 2013, Montgomery County and CRNF agreed to a settlement for tax years 2009 through 2012, which will lower CRNF's property taxes by about $10.5 million per year for tax years 2013 through 2016 based on current mill levy rates. In addition, the settlement provides that Montgomery County will support CRNF's application before COTA for a ten-year tax exemption for the UAN expansion. Finally, the settlement provides that CRNF will continue its appeal of the 2008 reclassification and reassessment discussed above.

Flood, Crude Oil Discharge and Insurance

Crude oil was discharged from the Company’s Coffeyville refinery on July 1, 2007, due to the short amount of time available to shut down and secure the refinery in preparation for the flood that occurred on June 30, 2007. In May 2008, in connection with the discharge, the Company received notices of claims from sixteen private claimants under the Oil Pollution Act (“OPA”) in an aggregate amount of approximately $4.4 million (plus punitive damages). In August 2008, those claimants filed suit against the Company in the United States District Court for the District of Kansas in Wichita (the “Angleton Case”). In October 2009 and June 2010, companion cases to the Angleton Case were filed in the United States District Court for the District of Kansas in Wichita, seeking a total of approximately $3.2 million (plus punitive damages) for three additional plaintiffs as a result of the July 1, 2007 crude oil discharge. The Company has settled all of the claims with the plaintiffs from the Angleton Case and has settled all of the claims except for one of the plaintiffs from the companion cases. The settlements did not have a material adverse effect on the condensed consolidated financial statements. The Company believes that the resolution of the remaining claim will not have a material adverse effect on the condensed consolidated financial statements.

On October 25, 2010, the Company received a letter from the United States Coast Guard on behalf of the U.S. Environmental Protection Agency (the “EPA”) seeking approximately $1.8 million in oversight cost reimbursement. The Company responded by asserting defenses to the Coast Guard’s claim for oversight costs. On September 23, 2011, the United States Department of Justice (“DOJ”), acting on behalf of the EPA and the United States Coast Guard, filed suit against CRRM in the United States District Court for the District of Kansas seeking recovery from CRRM related to alleged non-compliance with the Clean Air Act’s Risk Management Program (“RMP”), the Clean Water Act (“CWA”) and the OPA. CRRM reached an agreement with the DOJ resolving its claims under the CWA and the OPA. The agreement is memorialized in a Consent Decree that was filed with and approved by the Court on February 12, 2013 and March 25, 2013, respectively (the “2013 Consent Decree”). On April 19, 2013, CRRM paid a civil penalty (including accrued interest) in the amount of $0.6 million for the CWA violations and reimbursed the Coast Guard for oversight costs under OPA in the amount of $1.7 million. The 2013 Consent Decree also requires CRRM to make small capital upgrades to the Coffeyville refinery crude oil tank farm, develop flood procedures and provide employee training. The parties also reached an agreement to settle DOJ’s RMP claims, which was filed with and approved by the Court on May 21, 2013 and July 2, 2013, respectively, and provided for a civil penalty of $0.3 million. On July 29, 2013, CRRM paid the civil penalty related to the RMP settlement agreement.

The Company is seeking insurance coverage for this release and for the ultimate costs for remediation and third‑party property damage claims. On July 10, 2008, the Company filed a lawsuit in the United States District Court for the District of Kansas against certain of the Company’s environmental insurance carriers requesting insurance coverage indemnification for the June/July 2007 flood and crude oil discharge losses. Each insurer reserved its rights under various policy exclusions and limitations and cited potential coverage defenses. Although the Court has now issued summary judgment opinions that eliminate the majority of the insurance defendants’ reservations and defenses, the Company cannot be certain of the ultimate amount or timing of such recovery because of the difficulty inherent in projecting the ultimate resolution of the Company’s claims. The Company has received $25.0 million of insurance proceeds under its primary environmental liability insurance policy which constitutes full payment to the Company of the primary pollution liability policy limit.

The lawsuit with the insurance carriers under the environmental policies remains the only unsettled lawsuit with the insurance carriers related to these events.

Environmental, Health, and Safety (“EHS”) Matters

The petroleum and nitrogen fertilizer businesses 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.

CRRM, CRNF, Coffeyville Resources Crude Transportation, LLC (“CRCT”), Wynnewood Refining Company, LLC (“WRC”) and Coffeyville Resources Terminal, LLC (“CRT”) own and/or operate manufacturing and ancillary operations at various locations directly related to petroleum refining and distribution and nitrogen fertilizer manufacturing. Therefore, CRRM, CRNF, CRCT, WRC and CRT have exposure to potential EHS liabilities related to past and present EHS conditions at these locations. Under the Comprehensive Environmental Response, Compensation, and Liability Act ("CERCLA"), the Resource Conservation and Recovery Act ("RCRA"), and related state laws, certain persons may be liable for the release or threatened release of hazardous substances. These persons include the current owner or operator of property where a release or threatened release occurred, any persons who owned or operated the property when the release occurred, and any persons who disposed of, or arranged for the transportation or disposal of, hazardous substances at a contaminated property. Liability under CERCLA is strict, and under certain circumstances, joint and several, so that any responsible party may be held liable for the entire cost of investigating and remediating the release of hazardous substances. Similarly, the OPA generally subjects owners and operators of facilities to strict, joint and several liability for all containment and clean-up costs, natural resource damages, and governmental oversight costs arising from oil spills into waters of the United States, which has been broadly interpreted to include virtually any water bodies including intermittent streams and water bodies.

CRRM and CRT have agreed to perform corrective actions at the Coffeyville, Kansas refinery and the now-closed Phillipsburg, Kansas terminal facility, pursuant to Administrative Orders on Consent issued under RCRA to address historical contamination by the prior owners (RCRA Docket No. VII-94-H-0020 and Docket No. VII-95-H-011, respectively). As of September 30, 2013 and December 31, 2012, environmental accruals of approximately $1.8 million and $2.3 million, respectively, were reflected in the Condensed Consolidated Balance Sheets for probable and estimated costs for remediation of environmental contamination under the RCRA Administrative Orders, for which approximately $0.4 million and $0.7 million, respectively, are included in other current liabilities. The Company’s accruals were determined based on an estimate of payment costs through 2031, for which the scope of remediation was arranged with the EPA, and were discounted at the appropriate risk free rates at September 30, 2013 and December 31, 2012, respectively. The accruals include estimated closure and post-closure costs of approximately $0.8 million for two landfills at both September 30, 2013 and December 31, 2012. The estimated future payments for these required obligations are as follows:



	Amount
	(in millions)
Three Months Ending December 31, 2013	$	0.2
Year Ending December 31,
2014	0.4
2015	0.2
2016	0.1
2017	0.1
Thereafter	1.1
Undiscounted total	2.1
Less amounts representing interest at 2.34%	0.3
Accrued environmental liabilities at September 30, 2013	$	1.8

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.

CRRM, CRNF, CRCT, WRC and CRT are subject to extensive and frequently changing federal, state and local, environmental and health and safety laws and regulations governing the emission and release of hazardous substances into the environment, the treatment and discharge of waste water, the storage, handling, use and transportation of petroleum and nitrogen products, and the characteristics and composition of gasoline and diesel fuels. The ultimate impact of complying with evolving laws and regulations is not always clearly known or determinable due in part to the fact that our operations may change over time and certain implementing regulations for laws, such as the federal Clean Air Act, have not yet been finalized, are under governmental or judicial review or are being revised. These laws and regulations could result in increased capital, operating and compliance costs.

In 2007, the EPA promulgated the Mobile Source Air Toxic II (“MSAT II”) rule that requires the reduction of benzene in gasoline by 2011. CRRM and WRC are considered to be small refiners under the MSAT II rule and compliance with the rule is extended until 2015 for small refiners. However, the change in control resulting from the IEP Acquisition in 2012 triggered the companies to lose small refiner status. Accordingly, the MSAT II projects have been accelerated by three months. Total capital expenditures to comply with the rule are expected to be approximately $63.0 million for CRRM and $105.0 million for WRC. As of September 30, 2013, approximately $19.1 million and $35.4 million had been spent related to these projects by CRRM and WRC, respectively.

The petroleum business is subject to the Renewable Fuel Standard ("RFS") which requires refiners to blend "renewable fuels" in with their transportation fuels or purchase renewable fuel credits, known as RINs, in lieu of blending. The EPA is required to determine and publish the applicable annual renewable fuel percentage standards for each compliance year by November 30 for the forthcoming year. The percentage standards represent the ratio of renewable fuel volume to gasoline and diesel volume. On August 6, 2013, the EPA announced the final 2013 renewable fuel percentage standard would be raised to 9.74%. Beginning in 2011, the Coffeyville refinery was required to blend renewable fuels into its transportation fuel or purchase RINs in lieu of blending, and in 2013, the Wynnewood refinery will be required to comply, unless the Wynnewood refinery receives relief from the rule in 2013 based on the "disproportionate economic impact" of the rule on the Wynnewood refinery. From time to time, the petroleum business may purchase RINs on the open market or waiver credits for cellulosic biofuels from the EPA in order to comply with RFS. While the petroleum business cannot predict the future prices of RINs or waiver credits, the cost of purchasing RINs has been extremely volatile and has significantly increased over the last year. The cost of RINs for the three and nine month periods ended September 30, 2012 was approximately $7.1 million and $16.5 million, respectively, and the cost of RINs for the three and nine month periods ended September 30, 2013 was approximately $57.4 million and $155.0 million, respectively. As of September 30, 2013 and December 31, 2012, the petroleum business’ biofuel blending obligation was approximately $47.5 million and $1.1 million, respectively, which was recorded in other current liabilities on the Condensed Consolidated Balance Sheets. The ultimate cost of RINs for the petroleum business in 2013 is difficult to estimate. In particular, the cost of RINs is dependent upon a variety of factors, which include 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 the its refineries, all of which can vary significantly from quarter to quarter.

In 2013, the EPA proposed "Tier 3" gasoline sulfur standards. Based on the proposed standards, CRRM anticipates it will incur less than $20.0 million of capital expenditures to install controls in order to meet the anticipated new standards. The project is expected to be completed during the Coffeyville refinery’s next scheduled turnaround in 2016. It is not anticipated that the Wynnewood refinery will require additional controls or capital expenditures to meet the anticipated new standard.

In March 2004, CRRM and CRT entered into a Consent Decree (the “2004 Consent Decree”) with the EPA and the Kansas Department of Health and Environment (the “KDHE”) to resolve air compliance concerns raised by the EPA and KDHE related to Farmland Industries Inc.’s prior ownership and operation of the Coffeyville crude oil refinery and the now-closed Phillipsburg terminal facilities. Under the 2004 Consent Decree, CRRM agreed to install controls to reduce emissions of sulfur dioxide, nitrogen oxides and particulate matter from its FCCU by January 1, 2011. In addition, pursuant to the 2004 Consent Decree, CRRM and CRT assumed clean-up obligations at the Coffeyville refinery and the now-closed Phillipsburg terminal facilities.

In March 2012, CRRM entered into a "Second Consent Decree" with the EPA, which replaces the 2004 Consent Decree, as amended (other than certain financial assurance provisions associated with corrective action at the refinery and terminal under RCRA). The Second Consent Decree gives CRRM more time to install the FCCU controls from the 2004 Consent Decree and expands the scope of the settlement so that it is now considered a "global settlement" under the EPA's "National Petroleum Refining Initiative." Under the National Petroleum Refining Initiative, the EPA alleged industry-wide non-compliance with four "marquee" issues under the Clean Air Act: New Source Review, Flaring, Leak Detection and Repair, and Benzene Waste Operations NESHAP. The National Petroleum Refining Initiative has resulted in most U.S. refineries (representing more than 90% of the US refining capacity) entering into consent decrees requiring the payment of civil penalties and the installation of air pollution control equipment and enhanced operating procedures. Under the Second Consent Decree, the Company was required to pay a civil penalty of approximately $0.7 million and complete the installation of FCCU controls required under the 2004 Consent Decree, add controls to certain heaters and boilers and enhance certain work practices relating to wastewater and fugitive emissions. The remaining costs of complying with the Second Consent Decree are expected to be approximately $40.0 million. CRRM also agreed to complete a voluntary environmental project that will reduce air emissions and conserve water at an estimated cost of approximately $1.2 million. Additional incremental capital expenditures associated with the Second Consent Decree will not be material and will be limited primarily to the retrofit and replacement of heaters and boilers over a five to seven year timeframe. The Second Consent Decree was entered by the U.S. District Court for the District of Kansas on April 19, 2012.

WRC entered into a Consent Order with the Oklahoma Department of Environmental Quality (the "ODEQ") in August 2011 (the "Wynnewood Consent Order"). The Wynnewood Consent Order addresses certain historic Clean Air Act compliance issues related to the operations of the refinery by the prior owner. Under the Wynnewood Consent Order, WRC paid a civil penalty of $950,000, and agreed to install certain controls, enhance certain compliance programs, and undertake additional testing and auditing. A substantial portion of the costs of complying with the Wynnewood Consent Order were expended during the last turnaround in 2012. The remaining costs are expected to be approximately $3.0 million. In consideration for entering into the Wynnewood Consent Order, WRC received a release from liability from ODEQ for matters described in the ODEQ order.

From time to time, ODEQ conducts inspections of the Wynnewood refinery and identifies areas of alleged noncompliance. ODEQ routinely pursues enforcement related to the alleged noncompliance seeking civil penalties and injunctive relief, which may necessitate the installation of controls. ODEQ has advised the company that it is preparing to issue a full compliance evaluation report covering the period from 2010 through 2013. The agency has indicated that it will pursue enforcement related to the alleged noncompliance and that it expects to enter into a second Consent Order with the Company, which would necessitate the payment of a civil penalty and the implementation of injunctive relief to address the alleged noncompliance. The costs of any such enforcement action cannot be predicted at this time. However, based on our experience related to Clean Air Act enforcement and control requirements, the Company does not anticipate that the costs of any civil penalties, required additional controls or operational changes would be material.

WRC has entered into a series of Clean Water Act consent orders with ODEQ. The latest Consent Order (the "CWA Consent Order"), which supersedes other consent orders, became effective in September 2011. The CWA Consent Order addresses alleged noncompliance by WRC with its Oklahoma Pollutant Discharge Elimination System permit limits. The CWA Consent Order requires WRC to take corrective action steps, including undertaking studies to determine whether the Wynnewood refinery's wastewater treatment plant capacity is sufficient. The Wynnewood refinery may need to install additional controls or make operational changes to satisfy the requirements of the CWA Consent Order. The cost of additional controls, if any, cannot be predicted at this time. However, based on our experience with wastewater treatment and controls, the Company does not anticipate that the costs of any required additional controls or operational changes would be material.

From time to time, the EPA has conducted inspections and issued information requests to CRNF with respect to the Company’s compliance with RMP and the release reporting requirements under CERCLA and the EPCRA. These previous investigations have resulted in the issuance of preliminary findings regarding CRNF’s compliance status. In the fourth quarter of 2010, following CRNF’s reported release of ammonia from its cooling water system and the rupture of its UAN vessel (which released ammonia and other regulated substances), the EPA conducted its most recent inspection and issued an additional request for information to CRNF. The EPA has not made any formal claims against the Company and the Company has not accrued for any liability associated with the investigations or releases.

Environmental expenditures are capitalized when such expenditures are expected to result in future economic benefits. For the three months ended September 30, 2013 and 2012, capital expenditures were approximately $35.5 million and $7.7 million, respectively, and were incurred to improve the environmental compliance and efficiency of the operations. For the nine months ended September 30, 2013 and 2012, capital expenditures were approximately $73.5 million and $18.7 million, respectively, and were incurred to improve the environmental compliance and efficiency of the operations.

CRRM, CRNF, CRCT, WRC and CRT each believe it is in substantial compliance with existing EHS rules and regulations. There can be no assurance that the EHS matters described above or other EHS matters which may develop in the future will not have a material adverse effect on the Company's business, financial condition, or results of operations.

Wynnewood Refinery Incident

On September 28, 2012, the Wynnewood refinery experienced an explosion in a boiler unit during startup after a short outage as part of the turnaround process. Two employees were fatally injured. Damage at the refinery was limited to the boiler. Additionally, there was no environmental impact. The refinery was in the final stages of shutdown for turnaround maintenance at the time of the incident. The petroleum business completed an internal investigation of the incident and cooperated with OSHA in its investigation. OSHA also conducted a general inspection of the facility during the boiler incident investigation. In March 2013, OSHA completed its investigation and communicated its citations to WRC. OSHA also placed WRC in its Severe Violators Enforcement Program (“SVEP”). WRC is vigorously contesting the citations and OSHA’s placement of WRC in the SVEP. Any penalties associated with OSHA’s citations are not expected to have a material adverse effect on the condensed consolidated financial statements. On September 25, 2013, WRC agreed to pay a small civil penalty to settle rather than defend claims alleged by the EPA under the Clean Air Act's general duty clause related to the boiler incident. In addition to the above, the spouses of the two employees fatally injured have filed a civil lawsuit against WRC, CVR Refining and CVR Energy in Fort Bend County, Texas. The civil suit is in its preliminary stages and it is currently too early to assess a potential outcome.

Affiliate Pension Obligations

Mr. Icahn, through certain affiliates, owns approximately 82% of the Company’s capital stock. Applicable pension and tax laws make each member of a “controlled group” of entities, generally defined as entities in which there is at least an 80% common ownership interest, jointly and severally liable for certain pension plan obligations of any member of the controlled group. These pension obligations include ongoing contributions to fund the plan, as well as liability for any unfunded liabilities that may exist at the time the plan is terminated. In addition, the failure to pay these pension obligations when due may result in the creation of liens in favor of the pension plan or the Pension Benefit Guaranty Corporation ("PBGC") against the assets of each member of the controlled group.

As a result of the more than 80% ownership interest in CVR Energy by Mr. Icahn's affiliates, the Company is subject to the pension liabilities of all entities in which Mr. Icahn has a direct or indirect ownership interest of at least 80%. One such entity, ACF Industries LLC (“ACF”), is the sponsor of several pension plans. All the minimum funding requirements of the Code and the Employee Retirement Income Security Act of 1974, as amended by the Pension Protection Act of 2006, for these plans have been met as of September 30, 2013. If the ACF plans were voluntarily terminated, they would be underfunded by approximately $116.9 million as of September 30, 2013. As a result of Mr. Icahn's affiliates obtaining approximately 80.7% of the outstanding common stock of Federal-Mogul Corporation (“Federal Mogul”) during the three months ended September 30, 2013, the Company is also subject to the pension liabilities of Federal-Mogul. If the plans of Federal-Mogul and ACF were voluntarily terminated, as of September 30, 2013, they would collectively be underfunded by approximately $702.9 million. These results are based on the most recent information provided by Mr. Icahn's affiliates based on information from the plans' actuaries. These liabilities could increase or decrease, depending on a number of factors, including future changes in benefits, investment returns, and the assumptions used to calculate the liability. As members of the controlled group, CVR Energy would be liable for any failure of ACF and Federal-Mogul to make ongoing pension contributions or to pay the unfunded liabilities upon a termination of their respective pension plans. In addition, other entities now or in the future within the controlled group that includes CVR Energy may have pension plan obligations that are, or may become, underfunded, and the Company would be liable for any failure of such entities to make ongoing pension contributions or to pay the unfunded liabilities upon a termination of such plans. The current underfunded status of the ACF and Federal-Mogul pension plans requires such entities to notify the PBGC of certain “reportable events,” such as if CVR Energy were to cease to be a member of the controlled group, or if CVR Energy makes certain extraordinary dividends or stock redemptions. The obligation to report could cause the Company to seek to delay or reconsider the occurrence of such reportable events. Based on the contingent nature of potential exposure related to these affiliate pension obligations, no liability has been recorded in the condensed consolidated financial statements.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
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-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Fair Value Measurements

9 Months Ended

Sep. 30, 2013

Fair Value Disclosures [Abstract]

Fair Value Measurements

In accordance with ASC Topic 820 — Fair Value Measurements and Disclosures (“ASC 820”), the Company 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 and liabilities


•	Level 2 — Other significant observable inputs (including quoted prices in active markets for similar assets or liabilities)


•	Level 3 — Significant unobservable inputs (including the Company’s own assumptions in determining the fair value)

The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of September 30, 2013 and December 31, 2012:



	September 30, 2013
	Level 1		Level 2			Level 3		Total
	(in millions)
Location and Description
Cash equivalents	$	81.0	$	—		$	—	$	81.0
Other current assets (other derivative agreements)	—		101.9			—		101.9
Other long-term assets (other derivative agreements)	—		8.2			—		8.2
Total Assets	$	81.0	$	110.1		$	—	$	191.1
Other current liabilities (interest rate swap)	—		(0.9		)	—		(0.9		)
Other long-term liabilities (interest rate swap)	—		(1.2		)	—		(1.2		)
Total Liabilities	$	—	$	(2.1	)	$	—	$	(2.1	)



	December 31, 2012
	Level 1		Level 2			Level 3		Total
	(in millions)
Location and Description
Cash equivalents	$	134.0	$	—		$	—	$	134.0
Other long-term assets (other derivative agreements)	—		0.9			—		0.9
Total Assets	$	134.0	$	0.9		$	—	$	134.9
Other current liabilities (other derivative agreements)	—		(67.7		)	—		(67.7		)
Other current liabilities (interest rate swap)	—		(0.9		)	—		(0.9		)
Other current liabilities (biofuel blending obligation)	—		(1.1		)	—		(1.1		)
Other long-term liabilities (interest rate swap)	—		(1.9		)	—		(1.9		)
Total Liabilities	$	—	$	(71.6	)	$	—	$	(71.6	)

As of September 30, 2013 and December 31, 2012, the only financial assets and liabilities that are measured at fair value on a recurring basis are the Company’s cash equivalents, derivative instruments and the uncommitted biofuel blending obligation. Additionally, the fair value of the Company’s debt issuances is disclosed in Note 8 ("Long-Term Debt"). The Refining Partnership’s commodity derivative contracts and the uncommitted biofuel blending obligation which use fair value measurements are valued using broker quoted market prices of similar instruments which are considered Level 2 inputs. As of September 30, 2013, the Refining Partnership's biofuel blending obligation was fully committed. The Nitrogen Fertilizer Partnership has an interest rate swap that is measured at fair value on a recurring basis using Level 2 inputs. The fair value of these interest rate swap instruments are based on discounted cash flow models that incorporate the cash flows of the derivatives, as well as the current LIBOR rate and a forward LIBOR curve, along with other observable market inputs. During the three months ended September 30, 2013, the Company received proceeds of $24.7 million for the sale of its investments in marketable securities, which were previously classified as available-for-sale and reported at fair market value using quoted market prices. The aggregate cost basis for the available-for-sale securities sold was approximately $18.6 million. Upon the sale of the available-for-sale securities, the Company reclassified the unrealized gain of $6.1 million from accumulated other comprehensive income and recognized a realized gain in other income for the three and nine months ended September 30, 2013. As of September 30, 2013, the Company does not hold any further investments in available-for-sale securities. The Company had no transfers of assets or liabilities between any of the above levels during the nine months ended September 30, 2013.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
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-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13537-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13504-108611

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Derivative Financial Instruments

9 Months Ended

Sep. 30, 2013

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Financial Instruments

Gain (loss) on derivatives, net and current period settlements on derivative contracts were as follows:



	Three Months Ended September 30,					Nine Months Ended September 30,
	2013		2012			2013			2012
	(in millions)
Current period settlements on derivative contracts	$	33.9	$	(53.2	)	$	(3.9	)	$	(80.4	)
Gain (loss) on derivatives, net	$	72.5	$	(168.9	)	$	173.0		$	(277.4	)

The Refining Partnership and Nitrogen Fertilizer Partnership are 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, the Refining Partnership from time to time enters into various commodity derivative transactions.

The Refining Partnership has adopted accounting standards which impose extensive record‑keeping requirements in order to designate a derivative financial instrument as a hedge. The Refining Partnership 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 for GAAP purposes. 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.

The Refining Partnership 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 an other current asset or an other current liability within the Condensed Consolidated Balance Sheets. From time to time, the Refining Partnership may be required to deposit additional funds into this margin account. The fair value of the open commodity positions as of September 30, 2013 was an immaterial net loss included in other current liabilities. For the three months ended September 30, 2013 and 2012, the Refining Partnership recognized a net gain of $0.1 million and a net loss of $7.1 million, respectively, which are recorded in gain (loss) on derivatives, net in the Condensed Consolidated Statements of Operations. For the nine months ended September 30, 2013 and 2012, the Refining Partnership recognized net losses of $2.3 million and $11.0 million, respectively, which are recorded in gain (loss) on derivatives, net in the Condensed Consolidated Statements of Operations.

Commodity Swap

The Refining Partnership enters into commodity swap contracts in order to fix the margin on a portion of future production. 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 September 30, 2013 and December 31, 2012, the Refining Partnership had open commodity hedging instruments consisting of 20.6 million barrels and 23.3 million barrels of crack spreads, respectively, primarily to fix the margin on a portion of its future gasoline and distillate production. The fair value of the outstanding contracts at September 30, 2013 was a net unrealized gain of $110.1 million, of which $101.9 million is included in current assets and $8.2 million is included in non-current assets. For the three months ended September 30, 2013 and 2012, the Refining Partnership recognized a net gain of $72.4 million and a net loss of $161.8 million, respectively, which are recorded in gain (loss) on derivatives, net in the Condensed Consolidated Statements of Operations. For the nine months ended September 30, 2013 and 2012, the Refining Partnership recognized a net gain of $175.3 million and a net loss of $266.4 million, respectively, which are recorded in gain (loss) on derivatives, net in the Condensed Consolidated Statements of Operations.

Nitrogen Fertilizer Partnership Interest Rate Swap

On June 30 and July 1, 2011, CRNF entered into two floating-to-fixed interest rate swap agreements for the purpose of hedging the interest rate risk associated with a portion of the nitrogen fertilizer business’ $125.0 million floating rate term debt which matures in April 2016. See Note 8 (“Long-Term Debt”). The aggregate notional amount covered under these agreements, which commenced on August 12, 2011 and expires on February 12, 2016, totals $62.5 million (split evenly between the two agreement dates). Under the terms of the interest rate swap agreement entered into on June 30, 2011, CRNF will receive a floating rate based on three month LIBOR and pay a fixed rate of 1.94%. Under the terms of the interest rate swap agreement entered into on July 1, 2011, CRNF will receive a floating rate based on three month LIBOR and pay a fixed rate of 1.975%. Both swap agreements are settled every 90 days. The effect of these swap agreements is to lock in a fixed rate of interest of approximately 1.96% plus the applicable margin paid to lenders over three month LIBOR as calculated under the CRNF credit agreement. At September 30, 2013, the effective rate was approximately 4.57%. The agreements were designated as cash flow hedges at inception and accordingly, the effective portion of the gain or loss on the swap is reported as a component of accumulated other comprehensive income (loss) (“AOCI”), and will be reclassified into interest expense when the interest rate swap transaction affects earnings. The ineffective portion of the gain or loss will be recognized immediately in current interest expense on the Condensed Consolidated Statements of Operations.

The realized loss on the interest rate swap re-classed from AOCI into interest expense and other financing costs on the Condensed Consolidated Statements of Operations was $0.3 million and $0.2 million for the three months ended September 30, 2013 and 2012, respectively. For the three months ended September 30, 2013 and 2012, the Nitrogen Fertilizer Partnership recognized a decrease in the fair value of the interest rate swap agreements of $0.3 million and $0.4 million, respectively, which was unrealized in AOCI. The realized loss on the interest rate swap re-classed from AOCI into interest expense and other financing costs on the Condensed Consolidated Statements of Operations was $0.8 million and $0.7 million for the nine months ended September 30, 2013 and 2012. For the nine months ended September 30, 2013 and 2012, the Nitrogen Fertilizer Partnership recognized a decrease in the fair value of the interest rate swap agreements of $0.1 million and $1.3 million, respectively, which was unrealized in AOCI.

Counterparty Credit Risk

The Refining Partnership’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. The Refining Partnership 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. The Refining Partnership 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 September 30, 2013, the counterparty credit risk adjustment was not material to the condensed consolidated financial statements. Additionally, the Refining Partnership 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 swaps and other commodity derivatives agreements discussed above include multiple derivative positions with a number of counterparties for which the Refining Partnership 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 the Refining Partnership. As a result of the right to setoff, the Refining Partnership’s recognized assets and liabilities associated with the outstanding derivative positions have been presented net in the Condensed Consolidated Balance Sheets. The interest rate swap agreements held by the Nitrogen Fertilizer Partnership also provide for the right to setoff. However, as the interest rate swaps are in a liability position, there are no amounts offset in the Condensed Consolidated Balance Sheets as of September 30, 2013 and December 31, 2012. In accordance with guidance issued by the FASB related to “Disclosures about Offsetting Assets and Liabilities,” 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 at the Refining Partnership.

The offsetting assets and liabilities for the Refining Partnership’s derivatives as of September 30, 2013 are recorded as current assets and non-current assets in prepaid expenses and other current assets and other long-term assets, respectively, in the Condensed Consolidated Balance Sheets as follows:



	As of September 30, 2013
Description	Gross Current Assets		Gross Amounts Offset			Net Current Assets Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	104.1	$	(2.2	)	$	101.9	$	—	$	101.9
Total	$	104.1	$	(2.2	)	$	101.9	$	—	$	101.9



	As of September 30, 2013
Description	Gross Non-Current Assets		Gross Amounts Offset		Net Non-Current Assets Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	8.2	$	—	$	8.2	$	—	$	8.2
Total	$	8.2	$	—	$	8.2	$	—	$	8.2

The offsetting assets and liabilities for the Refining Partnership’s derivatives as of December 31, 2012 are recorded as non-current assets in other long-term assets in the Condensed Consolidated Balance Sheets and as current liabilities in other current liabilities in the Condensed Consolidated Balance Sheets as follows:



	As of December 31, 2012
Description	Gross Non-Current Assets		Gross Amounts Offset		Net Non-Current Assets Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	0.9	$	—	$	0.9	$	—	$	0.9
Total	$	0.9	$	—	$	0.9	$	—	$	0.9



	As of December 31, 2012
Description	Gross Current Liabilities		Gross Amounts Offset			Net Current Liabilities Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	74.2	$	(6.5	)	$	67.7	$	—	$	67.7
Total	$	74.2	$	(6.5	)	$	67.7	$	—	$	67.7

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

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+ Details

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 30, 2013
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Icahn Acquisition In May 2012, IEP announced that it had acquired control of CVR pursuant to a tender offer to purchase all of the issued and outstanding shares of the Company's common stock. As of September 30, 2013, IEP owned approximately 82% of all common shares outstanding. Lease From March 2009 through June 2013, the Company, through the Nitrogen Fertilizer Partnership, leased 199 railcars from American Railcar Leasing LLC (“ARL”), a company controlled by Mr. Carl Icahn, the Company’s majority stockholder. The agreement was scheduled to expire on March 31, 2014. On June 13, 2013, the Nitrogen Fertilizer Partnership purchased the railcars under the lease from ARL for approximately $5.0 million. For the three months ended September 30, 2013 and 2012, $0 and $0.3 million, respectively, of rent expense was recorded related to this agreement and is included in cost of product sold (exclusive of depreciation and amortization) in the Condensed Consolidated Statements of Operations. For the nine months ended September 30, 2013 and 2012, rent expense of $0.4 million and $0.8 million, respectively, was recorded related to this agreement. International Truck Purchase During the three months ended September 30, 2013, the Refining Partnership purchased seven trucks from a subsidiary of Navistar International Corporation ("Navistar") for approximately $0.8 million. Mr. Icahn, the Company's majority stockholder, indirectly owns approximately 17% of Navistar's outstanding common stock. Tax Allocation Agreement On May 19, 2012, CVR became a member of the consolidated federal tax group of AEPC, a wholly-owned subsidiary of Icahn Enterprises, and subsequently entered into a tax allocation agreement with AEPC (the “Tax Allocation Agreement”). The Tax Allocation Agreement provides that AEPC will pay all consolidated federal income taxes on behalf of the consolidated tax group. CVR is required to make payments to AEPC in an amount equal to the tax liability, if any, that it would have paid if it were to file as a consolidated group separate and apart from AEPC. As of September 30, 2013, the Company has recorded approximately $33.7 million for federal income taxes due to AEPC under the Tax Allocation Agreement. During the three months ended September 30, 2013 and 2012, the Company paid $95.0 million and $65.1 million, respectively, for estimated federal income tax payments due to AEPC under the Tax Allocation Agreement. During the nine months ended September 30, 2013 and 2012, the Company paid $234.0 million and $65.1 million, respectively, for estimated federal income tax payments due to AEPC under the Tax Allocation Agreement. 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 and agreed to pay a portion of Insight Portfolio Group’s operating expenses in 2013. The Company paid Insight Portfolio Group approximately $0 million and $0.1 million during the three and nine months ended September 30, 2013, respectively. The Company may purchase a variety of goods and services as members of the buying group at prices and terms that management believes would be more favorable than those which would be achieved on a stand-alone basis.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

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+ Details

Business Segments

9 Months Ended

Sep. 30, 2013

Segment Reporting [Abstract]

Business Segments

The Company measures segment profit as operating income for Petroleum and Nitrogen Fertilizer, CVR’s two reporting segments, based on the definitions provided in ASC Topic 280 – Segment Reporting. All operations of the segments are located within the United States.

Petroleum

Principal products of the Petroleum Segment are refined fuels, propane, and petroleum refining by-products, including pet coke. The Petroleum Segment’s Coffeyville refinery sells pet coke to the Nitrogen Fertilizer Partnership for use in the manufacture of nitrogen fertilizer at the adjacent nitrogen fertilizer plant. For the Petroleum Segment, a per-ton transfer price is used to record intercompany sales on the part of the Petroleum Segment and corresponding intercompany cost of product sold (exclusive of depreciation and amortization) for the Nitrogen Fertilizer Segment. The per ton transfer price paid, pursuant to the pet coke supply agreement that became effective October 24, 2007, is based on the lesser of a pet coke price derived from the price received by the Nitrogen Fertilizer Segment for UAN (subject to a UAN based price ceiling and floor) and a pet coke price index for pet coke. The intercompany transactions are eliminated in the Other Segment. Intercompany sales included in petroleum net sales were approximately $1.6 million and $2.4 million for the three months ended September 30, 2013 and 2012, respectively. Intercompany sales included in petroleum net sales were approximately $7.0 million and $7.3 million for the nine months ended September 30, 2013 and 2012, respectively.

The Petroleum Segment recorded intercompany cost of product sold (exclusive of depreciation and amortization) for the net hydrogen purchases (sales) described below under “Nitrogen Fertilizer” of approximately $0.8 million and $0.2 million for the three months ended September 30, 2013 and 2012, respectively. For the nine months ended September 30, 2013 and 2012, the Petroleum Segment recorded intercompany cost of product sold (exclusive of depreciation and amortization) for the hydrogen purchases (sales) of approximately $4.7 million and $5.8 million, respectively. The Petroleum Segment recorded intercompany revenue for hydrogen sales of approximately $0.3 million and $0 for the three months ended September 30, 2013 and 2012, respectively. For the nine months ended September 30, 2013 and 2012, the Petroleum Segment recorded intercompany revenue of approximately $0.6 million and $0, respectively.

Nitrogen Fertilizer

The principal product of the Nitrogen Fertilizer Segment is nitrogen fertilizer. Intercompany cost of product sold (exclusive of depreciation and amortization) for the pet coke transfer described above was approximately $2.2 million and $2.5 million for the three months ended September 30, 2013 and 2012 respectively. Intercompany cost of product sold (exclusive of depreciation and amortization) for the pet coke transfer described above was approximately $7.4 million and $7.8 million for the nine months ended September 30, 2013 and 2012, respectively.

Pursuant to the feedstock agreement, the Company’s segments have the right to transfer excess hydrogen between the Coffeyville refinery and nitrogen fertilizer plant. Sales of hydrogen to the Petroleum Segment have been reflected as net sales for the Nitrogen Fertilizer Segment. Receipts of hydrogen from the Petroleum Segment have been reflected in cost of product sold (exclusive of depreciation and amortization) for the Nitrogen Fertilizer Segment. For the three months ended September 30, 2013 and 2012, the net sales generated from intercompany hydrogen sales were $0.8 million and $0.3 million, respectively. For the nine months ended September 30, 2013 and 2012, the net sales generated from intercompany hydrogen sales were $4.7 million and $6.0 million, respectively. For the three months ended September 30, 2013 and 2012, the nitrogen fertilizer segment also recognized approximately $0.3 million and $0.1 million, respectively, of cost of product sold related to the transfer of excess hydrogen. For the nine months ended September 30, 2013 and 2012, the Nitrogen Fertilizer Segment also recognized approximately $0.6 million and $0.2 million, respectively, of cost of product sold related to the transfer of excess hydrogen. As these intercompany sales and cost of product sold are eliminated, there is no financial statement impact on the condensed consolidated financial statements.

Other Segment

The Other Segment reflects intercompany eliminations, corporate cash and cash equivalents, income tax activities and other corporate activities that are not allocated to the operating segments.

The following table summarizes certain operating results and capital expenditures information by segment:



	Three Months Ended September 30,						Nine Months Ended September 30,
	2013			2012			2013			2012
	(in millions)
Net sales
Petroleum	$	1,910.5		$	2,337.3		$	6,322.6		$	6,465.3
Nitrogen Fertilizer	69.2			75.0			239.4			234.7
Intersegment elimination	(2.6		)	(2.7		)	(12.2		)	(13.5		)
Total	$	1,977.1		$	2,409.6		$	6,549.8		$	6,686.5
Cost of product sold (exclusive of depreciation and amortization)
Petroleum	$	1,734.7		$	1,694.0		$	5,317.0		$	5,190.8
Nitrogen Fertilizer	13.0			11.3			39.2			34.6
Intersegment elimination	(3.3		)	(2.8		)	(12.7		)	(13.5		)
Total	$	1,744.4		$	1,702.5		$	5,343.5		$	5,211.9
Direct operating expenses (exclusive of depreciation and amortization)
Petroleum	$	104.7		$	88.8		$	274.5		$	253.1
Nitrogen Fertilizer	23.7			21.1			70.7			66.4
Other	—			—			—			—
Total	$	128.4		$	109.9		$	345.2		$	319.5
Depreciation and amortization
Petroleum	$	28.8		$	27.5		$	85.2		$	80.4
Nitrogen Fertilizer	6.6			5.2			18.5			15.8
Other	0.8			0.4			1.7			1.2
Total	$	36.2		$	33.1		$	105.4		$	97.4
Operating income
Petroleum	$	23.4		$	507.5		$	588.1		$	891.2
Nitrogen Fertilizer	21.3			32.3			95.2			99.8
Other	(4.3		)	(6.1		)	(12.6		)	(81.0		)
Total	$	40.4		$	533.7		$	670.7		$	910.0
Capital expenditures
Petroleum	$	60.7		$	20.2		$	140.8		$	82.8
Nitrogen fertilizer	4.0			18.2			35.8			57.4
Other	4.3			1.5			7.0			4.8
Total	$	69.0		$	39.9		$	183.6		$	145.0



	As of September 30,		As of December 31,
	2013		2012
	(in millions)
Total assets
Petroleum	$	2,686.5	$	2,258.5
Nitrogen Fertilizer	594.0		623.0
Other	594.6		729.4
Total	$	3,875.1	$	3,610.9
Goodwill
Petroleum	$	—	$	—
Nitrogen Fertilizer	41.0		41.0
Other	—		—
Total	$	41.0	$	41.0

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2013
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Dividend On October 31, 2013, the board of directors of the Company declared a cash dividend for the third quarter of 2013 to the Company’s stockholders of $0.75 per share, or $65.1 million in aggregate. The dividend will be paid on November 18, 2013 to stockholders of record at the close of business on November 11, 2013. IEP will receive $53.4 million in respect of its 82% ownership interest in the Company’s shares. Nitrogen Fertilizer Partnership Distribution On October 31, 2013, the board of directors of the Nitrogen Fertilizer Partnership’s general partner declared a cash distribution for the third quarter of 2013 to the Nitrogen Fertilizer Partnership’s unitholders of $0.36 per common unit, or $26.3 million in aggregate. The cash distribution will be paid on November 18, 2013 to unitholders of record at the close of business on November 11, 2013. The Company will receive $14.0 million in respect of its Nitrogen Fertilizer Partnership common units. Refining Partnership Distribution On October 31, 2013, the board of directors of the Refining Partnership’s general partner declared a cash distribution for the third quarter of 2013 to the Refining Partnership’s unitholders of $0.30 per common unit, or $44.3 million in aggregate. The cash distribution will be paid on November 18, 2013 to unitholders of record at the close of business on November 11, 2013. The Company will receive $31.4 million in respect of its Refining Partnership common units.

Share-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Summary of restricted stock units grant activity and changes

A summary of restricted stock units grant activity and changes during the nine months ended September 30, 2013 is presented below:



	Shares		Weighted-Average Grant-Date Fair Value
Non-vested at January 1, 2013	1,145,611		$	23.24
Granted	2,600		54.75
Vested	(184,952	)	7.99
Forfeited	(15,089	)	22.76
Non-vested at September 30, 2013	948,170		$	26.31

Summary of common units and phantom units activity

A summary of common units and phantom units (collectively “units”) activity and changes under the CVR Partners LTIP during the nine months ended September 30, 2013 is presented below:



	Units		Weighted‑Average Grant-Date Fair Value
Non-vested at January 1, 2013	201,812		$	23.70
Granted	—		—
Vested	(21,158	)	20.09
Forfeited	—		—
Non-vested at September 30, 2013	180,654		$	24.12

Inventories (Tables)

9 Months Ended

Sep. 30, 2013

Inventory Disclosure [Abstract]

Schedule of inventories

Inventories consisted of the following:



	September 30, 2013		December 31, 2012
	(in millions)
Finished goods	$	362.4	$	275.2
Raw materials and precious metals	194.6		164.3
In-process inventories	78.5		42.8
Parts and supplies	44.8		45.8
	$	680.3	$	528.1

Property, Plant, and Equipment (Tables)

9 Months Ended

Sep. 30, 2013

Property, Plant and Equipment [Abstract]

Summary of costs for property, plant, and equipment

A summary of costs for property, plant, and equipment is as follows:



	September 30, 2013		December 31, 2012
	(in millions)
Land and improvements	$	34.0	$	31.0
Buildings	42.5		40.6
Machinery and equipment	2,284.8		2,089.5
Automotive equipment	16.7		15.0
Furniture and fixtures	14.7		13.7
Leasehold improvements	2.5		2.5
Aircraft	2.2		—
Railcars	8.0		2.5
Construction in progress	134.8		189.2
	2,540.2		2,384.0
Accumulated depreciation	705.5		601.1
Total property, plant and equipment, net	$	1,834.7	$	1,782.9

Long-Term Debt (Tables)

9 Months Ended

Sep. 30, 2013

Debt Disclosure [Abstract]

Schedule of long-term debt

Long-term debt was as follows:



	September 30, 2013		December 31, 2012
	(in millions)
10.875% Senior Secured Notes, due 2017, net of unamortized discount of $1.8 million as of December 31, 2012	$	—	$	220.9
6.5% Senior Notes, due 2022	500.0		500.0
CRNF credit facility	125.0		125.0
Capital lease obligations	50.2		51.2
Long-term debt	$	675.2	$	897.1

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
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-Section 50
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Paragraph 1
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

+ Details

Dividends (Tables)

9 Months Ended

Sep. 30, 2013

Dividends

Summary of the quarterly and special dividends paid to stockholders

The following is a summary of the quarterly and special dividends paid to stockholders during the nine months ended September 30, 2013:



	February 19, 2013		May 17, 2013		June 10, 2013		August 19, 2013		Total Dividends Paid in 2013
	(in millions, except per share amounts)
Dividend type	Special		Quarterly		Special		Quarterly
Amount paid to IEP	$	391.6	$	53.4	$	462.8	$	53.4	$	961.2
Amounts paid to public stockholders	86.0		11.7		101.6		11.7		211.0
Total amount paid	$	477.6	$	65.1	$	564.4	$	65.1	$	1,172.2
Per common share	$	5.50	$	0.75	$	6.50	$	0.75	$	13.50
Shares outstanding	86.8		86.8		86.8		86.8

Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2013

Earnings Per Share [Abstract]

Schedule of computations of the basic and diluted earnings per share calculation

The components of the basic and diluted earnings per share calculation are as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
	(in millions, except per share data)
Net income attributable to CVR Energy stockholders	$	44.0	$	208.9	$	392.4	$	338.4
Weighted-average number of shares of common stock outstanding	86.8		86.8		86.8		86.8
Effect of dilutive securities:
Non-vested common stock	—		—		—		0.8
Stock options	—		—		—		—
Weighted-average number of shares of common stock outstanding assuming dilution	86.8		86.8		86.8		87.6
Basic earnings per share	$	0.51	$	2.41	$	4.52	$	3.90
Diluted earnings per share	$	0.51	$	2.41	$	4.52	$	3.86

Commitments and Contingencies (Tables)

9 Months Ended

Sep. 30, 2013

Commitments and Contingencies Disclosure [Abstract]

Schedule of minimum required payments for CVR's lease agreements and unconditional purchase obligations

The minimum required payments for CVR’s lease agreements and unconditional purchase obligations are as follows:



	Operating Leases		Unconditional Purchase Obligations(1)
	(in millions)
Three Months Ending December 31, 2013	$	2.4	$	85.3
Year Ending December 31,
2014	9.3		113.1
2015	7.9		101.4
2016	6.8		94.2
2017	4.2		93.0
Thereafter	8.2		953.7
	$	38.8	$	1,440.7

(1)

Schedule of accrual for environmental loss contingencies

The estimated future payments for these required obligations are as follows:



	Amount
	(in millions)
Three Months Ending December 31, 2013	$	0.2
Year Ending December 31,
2014	0.4
2015	0.2
2016	0.1
2017	0.1
Thereafter	1.1
Undiscounted total	2.1
Less amounts representing interest at 2.34%	0.3
Accrued environmental liabilities at September 30, 2013	$	1.8

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2013

Fair Value Disclosures [Abstract]

Schedule of assets and liabilities measured at fair value on a recurring basis

The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of September 30, 2013 and December 31, 2012:



	September 30, 2013
	Level 1		Level 2			Level 3		Total
	(in millions)
Location and Description
Cash equivalents	$	81.0	$	—		$	—	$	81.0
Other current assets (other derivative agreements)	—		101.9			—		101.9
Other long-term assets (other derivative agreements)	—		8.2			—		8.2
Total Assets	$	81.0	$	110.1		$	—	$	191.1
Other current liabilities (interest rate swap)	—		(0.9		)	—		(0.9		)
Other long-term liabilities (interest rate swap)	—		(1.2		)	—		(1.2		)
Total Liabilities	$	—	$	(2.1	)	$	—	$	(2.1	)



	December 31, 2012
	Level 1		Level 2			Level 3		Total
	(in millions)
Location and Description
Cash equivalents	$	134.0	$	—		$	—	$	134.0
Other long-term assets (other derivative agreements)	—		0.9			—		0.9
Total Assets	$	134.0	$	0.9		$	—	$	134.9
Other current liabilities (other derivative agreements)	—		(67.7		)	—		(67.7		)
Other current liabilities (interest rate swap)	—		(0.9		)	—		(0.9		)
Other current liabilities (biofuel blending obligation)	—		(1.1		)	—		(1.1		)
Other long-term liabilities (interest rate swap)	—		(1.9		)	—		(1.9		)
Total Liabilities	$	—	$	(71.6	)	$	—	$	(71.6	)

Derivative Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2013

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Components of gain (loss) on derivatives, net

Gain (loss) on derivatives, net and current period settlements on derivative contracts were as follows:



	Three Months Ended September 30,					Nine Months Ended September 30,
	2013		2012			2013			2012
	(in millions)
Current period settlements on derivative contracts	$	33.9	$	(53.2	)	$	(3.9	)	$	(80.4	)
Gain (loss) on derivatives, net	$	72.5	$	(168.9	)	$	173.0		$	(277.4	)

Schedule of offsetting assets recorded as current assets and non-current assets in prepaid expenses and other current assets and other long-term assets in the Condensed Consolidated Balance Sheets



	As of December 31, 2012
Description	Gross Non-Current Assets		Gross Amounts Offset		Net Non-Current Assets Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	0.9	$	—	$	0.9	$	—	$	0.9
Total	$	0.9	$	—	$	0.9	$	—	$	0.9



	As of September 30, 2013
Description	Gross Current Assets		Gross Amounts Offset			Net Current Assets Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	104.1	$	(2.2	)	$	101.9	$	—	$	101.9
Total	$	104.1	$	(2.2	)	$	101.9	$	—	$	101.9



	As of September 30, 2013
Description	Gross Non-Current Assets		Gross Amounts Offset		Net Non-Current Assets Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	8.2	$	—	$	8.2	$	—	$	8.2
Total	$	8.2	$	—	$	8.2	$	—	$	8.2

Schedule of offsetting liabilities recorded as current liabilities in other current liabilities in the Condensed Consolidated Balance Sheet



	As of December 31, 2012
Description	Gross Current Liabilities		Gross Amounts Offset			Net Current Liabilities Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	74.2	$	(6.5	)	$	67.7	$	—	$	67.7
Total	$	74.2	$	(6.5	)	$	67.7	$	—	$	67.7

- Definition

Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

+ References + Details

Business Segments (Tables)

9 Months Ended

Sep. 30, 2013

Segment Reporting [Abstract]

Schedule of segment information

The following table summarizes certain operating results and capital expenditures information by segment:



	Three Months Ended September 30,						Nine Months Ended September 30,
	2013			2012			2013			2012
	(in millions)
Net sales
Petroleum	$	1,910.5		$	2,337.3		$	6,322.6		$	6,465.3
Nitrogen Fertilizer	69.2			75.0			239.4			234.7
Intersegment elimination	(2.6		)	(2.7		)	(12.2		)	(13.5		)
Total	$	1,977.1		$	2,409.6		$	6,549.8		$	6,686.5
Cost of product sold (exclusive of depreciation and amortization)
Petroleum	$	1,734.7		$	1,694.0		$	5,317.0		$	5,190.8
Nitrogen Fertilizer	13.0			11.3			39.2			34.6
Intersegment elimination	(3.3		)	(2.8		)	(12.7		)	(13.5		)
Total	$	1,744.4		$	1,702.5		$	5,343.5		$	5,211.9
Direct operating expenses (exclusive of depreciation and amortization)
Petroleum	$	104.7		$	88.8		$	274.5		$	253.1
Nitrogen Fertilizer	23.7			21.1			70.7			66.4
Other	—			—			—			—
Total	$	128.4		$	109.9		$	345.2		$	319.5
Depreciation and amortization
Petroleum	$	28.8		$	27.5		$	85.2		$	80.4
Nitrogen Fertilizer	6.6			5.2			18.5			15.8
Other	0.8			0.4			1.7			1.2
Total	$	36.2		$	33.1		$	105.4		$	97.4
Operating income
Petroleum	$	23.4		$	507.5		$	588.1		$	891.2
Nitrogen Fertilizer	21.3			32.3			95.2			99.8
Other	(4.3		)	(6.1		)	(12.6		)	(81.0		)
Total	$	40.4		$	533.7		$	670.7		$	910.0
Capital expenditures
Petroleum	$	60.7		$	20.2		$	140.8		$	82.8
Nitrogen fertilizer	4.0			18.2			35.8			57.4
Other	4.3			1.5			7.0			4.8
Total	$	69.0		$	39.9		$	183.6		$	145.0



	As of September 30,		As of December 31,
	2013		2012
	(in millions)
Total assets
Petroleum	$	2,686.5	$	2,258.5
Nitrogen Fertilizer	594.0		623.0
Other	594.6		729.4
Total	$	3,875.1	$	3,610.9
Goodwill
Petroleum	$	—	$	—
Nitrogen Fertilizer	41.0		41.0
Other	—		—
Total	$	41.0	$	41.0

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Organization and History of the Company and Basis of Presentation (Details)										4 Months Ended			9 Months Ended	25 Months Ended
	Jun. 10, 2013 $ / shares shares	May 29, 2013 shares	May 28, 2013 $ / shares shares	May 20, 2013 $ / shares shares	Jan. 30, 2013 $ / shares shares	Jan. 23, 2013 $ / shares shares	Jan. 21, 2013	Sep. 12, 2012	Apr. 13, 2011 $ / shares shares	Sep. 30, 2013	Sep. 30, 2013	May 19, 2013	Sep. 30, 2013 segment	May 27, 2013	May 06, 2012
Number of reportable segments \| segment													2
Percentage owned by the public prior to IEP Acquisition															100.00%
Percentage of holders of the outstanding common units required to vote for removal of the general partner										66.67%	66.67%		66.67%
IEP
Ownership percentage held by controlling stockholder													82.00%
CVR Partners, LP
Percentage of CVR's indirect ownership in CVR Partners, LP											53.00%
Percentage of common units owned by the public											47.00%			30.00%
CVR Partners, LP \| Initial Public Offering
Number of partnership units sold in offering (in shares)									22,080,000
Offering price per unit (in dollars per share) \| $ / shares									$ 16.00
CVR Partners, LP \| Secondary Offering
Number of partnership units sold in offering (in shares)			12,000,000
Offering price per unit (in dollars per share) \| $ / shares			$ 25.15
Number of partnership units which underwriters can purchase in offering (in shares)			1,800,000
CVR Refining, LP
Percentage of common units owned by the public										29.00%		19.00%
Percentage of common units owned by limited partner							100.00%
Percentage of common units owned by the CVR Refining Holdings										71.00%
Percentage of common units issued								100.00%
CVR Refining, LP \| Initial Public Offering
Number of partnership units sold in offering (in shares)					3,600,000	24,000,000
Offering price per unit (in dollars per share) \| $ / shares					$ 25.00	$ 25.00
CVR Refining, LP \| Underwritten Offering
Number of partnership units sold in offering (in shares)	1,209,236			12,000,000
Offering price per unit (in dollars per share) \| $ / shares	$ 30.75			$ 30.75
AEPC \| Private placement
Number of partnership units sold in privately negotiated transaction (in shares)		2,000,000
Icahn
Percentage of common units owned by limited partner										4.00%
CVR GP, LLC
Percentage of common units owned by limited partner													100.00%
Nitrogen Fertilizer Plant \| Minimum
Percentage of common units owned by limited partner													50.00%

Share-Based Compensation (Details)	3 Months Ended		9 Months Ended
Share-Based Compensation (Details)	Sep. 30, 2013 USD ($) $ / shares shares	Sep. 30, 2012 USD ($)	Sep. 30, 2013 USD ($) $ / shares shares	Sep. 30, 2012 USD ($)	Dec. 31, 2012 USD ($)	May 31, 2012 payment $ / shares
Other disclosures
Liability for unvested restricted share awards \| $	$ 53,800,000		$ 53,800,000		$ 51,200,000
Restricted stock units
Other disclosures
Vesting period			3 years
Vesting rights percentage			33.00%
Number of shares, right to receive cash payment equal to fair value of which is received per unit on vesting of award			1
Restricted stock units \| Mr. Lipinski
Non-vested shares activity
Granted (in shares)			62,920
Other disclosures
Compensation expense \| $	$ 0		$ 0
Restricted stock units \| Certain executive officers
Other disclosures
Vesting period			1 year
Long-Term Incentive Plan
Share-Based Compensation
Common stock authorized for issuance (in shares)	7,500,000		7,500,000
Other disclosures
Number of non-transferable contingent cash payments right for each restricted stock awards vested in 2012 (in shares) \| payment						1
Long-Term Incentive Plan \| Stock Options
Share-Based Compensation
Common stock authorized for issuance (in shares)	1,000,000		1,000,000
Long-Term Incentive Plan \| Restricted stock units
Non-vested shares activity
Non-vested at the beginning of the period (in shares)			1,145,611
Granted (in shares)			2,600
Vested (in shares)			(184,952)
Forfeited (in shares)			(15,089)
Non-vested at the end of the period (in shares)	948,170		948,170
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share) \| $ / shares			$ 23.24
Granted (in dollars per share) \| $ / shares			54.75
Vested (in dollars per share) \| $ / shares			7.99
Forfeited (in dollars per share) \| $ / shares			22.76
Non-vested at the end of the period (in dollars per share) \| $ / shares	$ 26.31		$ 26.31
Other disclosures
Offer price per share received as cash settlement on restricted stock awards vested in 2012 \| $ / shares						$ 30.00
Additional share-based compensation incurred on modification of awards \| $				$ 12,400,000
Vesting period			3 years
Unrecognized compensation cost \| $	$ 8,200,000		$ 8,200,000
Weighted-average period for amortization of unrecognized compensation cost			8 months 12 days
Compensation expense \| $	3,000,000	$ 6,000,000	$ 12,100,000	$ 26,800,000
Liability for unvested restricted share awards \| $	$ 26,100,000		$ 26,100,000		$ 19,500,000

Share-Based Compensation (Details 2) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Apr. 30, 2011
Share-Based Compensation
Liability for unvested restricted share awards	$ 53.8		$ 53.8		$ 51.2
CVR Partners, LP \| CVR Partners Long Term Incentive Plan [Member] \| Units
Share-Based Compensation
Common stock authorized for issuance (in shares)						5,000,000
Unrecognized compensation cost	1.6		$ 1.6
Weighted-average period for amortization of unrecognized compensation cost			1 year
Compensation expense	0.4	$ 0.5	$ 1.6	$ 1.6
Liability for unvested restricted share awards	$ 0.4		$ 0.4		$ 0.2
Non-vested shares activity
Non-vested at the beginning of the period (in shares)			201,812
Granted (in shares)			0
Vested (in shares)			(21,158)
Forfeited (in shares)			0
Non-vested at the end of the period (in shares)	180,654		180,654
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share)			$ 23.70
Granted (in dollars per share)			0.00
Vested (in dollars per share)			20.09
Forfeited (in dollars per share)			0.00
Non-vested at the end of the period (in dollars per share)	$ 24.12		$ 24.12
CVR Partners, LP \| CVR Partners Long Term Incentive Plan [Member] \| Units \| Employees of general partner
Share-Based Compensation
Vesting period			3 years
CVR Refining, LP \| CVR Refining Long Term Incentive Plan [Member]
Share-Based Compensation
Common stock authorized for issuance (in shares)	11,070,000		11,070,000
Weighted-Average Grant-Date Fair Value
Awards granted under the plan	0		0

Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2013	Dec. 31, 2012
Inventory Disclosure [Abstract]
Finished goods	$ 362.4	$ 275.2
Raw materials and precious metals	194.6	164.3
In-process inventories	78.5	42.8
Parts and supplies	44.8	45.8
Inventories	$ 680.3	$ 528.1

Property, Plant, and Equipment (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Property, Plant, and Equipment
Gross property, plant and equipment	$ 2,540.2		$ 2,540.2		$ 2,384.0
Accumulated depreciation	705.5		705.5		601.1
Total net, property, plant and equipment	1,834.7		1,834.7		1,782.9
Capitalized interest	0.8	$ 2.8	2.0	$ 7.1
Original carrying value of assets under capital lease obligations	25.1		25.1		25.1
Land and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	34.0		34.0		31.0
Buildings
Property, Plant, and Equipment
Gross property, plant and equipment	42.5		42.5		40.6
Machinery and equipment
Property, Plant, and Equipment
Gross property, plant and equipment	2,284.8		2,284.8		2,089.5
Automotive equipment
Property, Plant, and Equipment
Gross property, plant and equipment	16.7		16.7		15.0
Furniture and fixtures
Property, Plant, and Equipment
Gross property, plant and equipment	14.7		14.7		13.7
Leasehold improvements
Property, Plant, and Equipment
Gross property, plant and equipment	2.5		2.5		2.5
Airplane
Property, Plant, and Equipment
Gross property, plant and equipment	2.2		2.2		0.0
Railcars
Property, Plant, and Equipment
Gross property, plant and equipment	8.0		8.0		2.5
Construction in progress
Property, Plant, and Equipment
Gross property, plant and equipment	$ 134.8		$ 134.8		$ 189.2

Cost Classifications (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Cost Classifications (Details) - USD ($) $ in Millions	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Cost Classifications
Depreciation and amortization not included in cost of product sold	$ 1.3	$ 1.0	$ 3.7	$ 2.6
Depreciation and amortization not included in direct operating expenses	34.0	31.6	99.8	93.1
Depreciation and amortization not included in selling, general and administrative expenses	$ 0.9	$ 0.5	$ 1.9	$ 1.7

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Kansas High Performance Incentive Program (HPIP) credits
Unrecognized tax benefits	$ 44.8		$ 44.8
Unrecognized tax benefits which, if recognized, would impact the company's effective tax rate	18.8		18.8
Accrued interest	$ 2.0		$ 2.0
Effective tax rate (as a percent)	27.40%	36.90%	28.40%	36.20%
Combined federal and state expected statutory tax rate (as a percent)			39.20%	39.40%
AEPC
Kansas High Performance Incentive Program (HPIP) credits
Federal taxes payable to AEPC under the Tax Allocation Agreement	$ 33.7		$ 33.7
Federal taxes paid to AEPC under the Tax Allocation Agreement	$ 95.0	$ 65.1	$ 234.0	$ 65.1

- Definition

Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all domestic and foreign income tax obligations due. This amount is the total of current and noncurrent accrued income taxes.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.15)
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03.15(b))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 15
-Subparagraph b(1)
-Article 7

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Section Appendix E
-Paragraph 289
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 15
-Subparagraph 1
-Article 9

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 48
-Paragraph 15, 21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Long-Term Debt (Details) - USD ($)							1 Months Ended	3 Months Ended				9 Months Ended
Long-Term Debt (Details) - USD ($)	Jan. 23, 2013	Nov. 23, 2012	Oct. 23, 2012	Dec. 15, 2011	Apr. 13, 2011	Apr. 06, 2010	Apr. 30, 2011	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Dec. 20, 2012
Long-Term Debt
Long-term debt								$ 675,200,000	$ 897,100,000			$ 675,200,000
Capital lease obligations								50,200,000	51,200,000			50,200,000
Loss on extinguishment of debt								$ 0		$ 0		26,100,000	$ 0
Accrued interest settled on redemption												$ 36,600,000	$ 37,200,000
CVR Refining, LP
Long-Term Debt
Ownership interest in Refining LLC (as a percent)								100.00%				100.00%
10.875% Senior Secured Notes, due 2017
Long-Term Debt
Long-term debt								$ 0	$ 220,900,000			$ 0
Stated interest rate (as a percent)								10.875%	10.875%			10.875%
Unamortized discount									$ 1,800,000
10.875% Senior Secured Notes, due 2017 \| CRLLC and Coffeyville Finance Inc. (Issuers)
Long-Term Debt
Stated interest rate (as a percent)						10.875%
Aggregate principal amount						$ 225,000,000
Issue price as a percentage of principal amount						98.811%
10.875% Senior Secured Notes, due 2017 \| CVR Refining, LP
Long-Term Debt
Proceeds from IPO to be utilized for repurchase of debt	$ 253,000,000
Face amount of debt repurchased	222,800,000
Prepayment premium	20,600,000
Accrued interest	$ 9,500,000
Loss on extinguishment of debt												$ 26,100,000
Write-off of previously deferred financing charges												3,700,000
Write-off of unamortized discount												1,800,000
6.5% Second Lien Senior Secured Notes, due 2022
Long-Term Debt
Long-term debt								$ 500,000,000	$ 500,000,000			$ 500,000,000
Stated interest rate (as a percent)								6.50%	6.50%			6.50%
6.5% Second Lien Senior Secured Notes, due 2022 \| Level 2
Long-Term Debt
Estimated fair value								$ 485,600,000				$ 485,600,000
6.5% Second Lien Senior Secured Notes, due 2022 \| Refining LLC
Long-Term Debt
Stated interest rate (as a percent)			6.50%
Aggregate principal amount			$ 500,000,000
Total net proceeds from the offering			492,500,000
Deferred finance costs			8,700,000
Debt registration costs incurred								100,000				400,000
CRNF credit facility
Long-Term Debt
Long-term debt								125,000,000	$ 125,000,000			125,000,000
Amended and Restated ABL Credit Facility \| CVR Refining, LP
Long-Term Debt
Borrowings outstanding								0				0
Aggregate availability								372,900,000				372,900,000
Outstanding letters of credit								27,100,000				27,100,000
Amended and Restated ABL Credit Facility \| CRLLC
Long-Term Debt
Deferred finance costs								$ 2,100,000				2,100,000
Unamortized deferred cost at the time of modification that will continue to be amortized												$ 2,800,000
Amended and Restated ABL Credit Facility \| Credit parties
Long-Term Debt
Borrowing capacity														$ 400,000,000
Maximum borrowing capacity optional expansion														$ 200,000,000
Swingline loans sublimit as a percentage of the total facility commitment														10.00%
Letter of credit sublimit as a percentage of the total facility commitment														90.00%
Percentage of customary facing fees												0.125%
Amended and Restated ABL Credit Facility \| Credit parties \| Quarterly Average Excess Availability Exceeding 50% Of Lesser Of Borrowing Base And Total Commitments
Long-Term Debt
Percentage threshold of borrowing base and total commitments for determination of interest rate on borrowings								50.00%				50.00%
Amended and Restated ABL Credit Facility \| Credit parties \| Quarterly Average Excess Availability Less Than Or Equal To 50% Of Lesser Of Borrowing Base And Total Commitments
Long-Term Debt
Percentage threshold of borrowing base and total commitments for determination of interest rate on borrowings								50.00%				50.00%
Amended and Restated ABL Credit Facility \| Credit parties \| Daily Average Amount Of Loans And Letters Of Credit Outstanding Less Than 50% Of Lesser Of Borrowing Base And Total Commitments
Long-Term Debt
Unused line fee (as a percent)												0.40%
Percentage threshold of borrowing base and total commitments for determination of unused capacity commitment fee								50.00%				50.00%
Amended and Restated ABL Credit Facility \| Credit parties \| Daily Average Amount Of Loans And Letters Of Credit Outstanding Equal To Or Greater Than 50% Of Lesser Of Borrowing Base And Total Commitments
Long-Term Debt
Unused line fee (as a percent)												0.30%
Percentage threshold of borrowing base and total commitments for determination of unused capacity commitment fee								50.00%				50.00%
Percentage of maximum amount available to be drawn under line of credit deducted to compute fees on commercial letters of credit												0.50%
Amended and Restated ABL Credit Facility \| Credit parties \| LIBOR
Long-Term Debt
Variable rate basis												LIBOR
Amended and Restated ABL Credit Facility \| Credit parties \| LIBOR \| Quarterly Average Excess Availability Exceeding 50% Of Lesser Of Borrowing Base And Total Commitments
Long-Term Debt
Basis spread on variable rate (as a percent)								1.75%				1.75%
Amended and Restated ABL Credit Facility \| Credit parties \| LIBOR \| Quarterly Average Excess Availability Less Than Or Equal To 50% Of Lesser Of Borrowing Base And Total Commitments
Long-Term Debt
Basis spread on variable rate (as a percent)								2.00%				2.00%
Amended and Restated ABL Credit Facility \| Credit parties \| Prime
Long-Term Debt
Variable rate basis												prime rate
Amended and Restated ABL Credit Facility \| Credit parties \| Prime \| Quarterly Average Excess Availability Exceeding 50% Of Lesser Of Borrowing Base And Total Commitments
Long-Term Debt
Basis spread on variable rate (as a percent)								0.75%				0.75%
Amended and Restated ABL Credit Facility \| Credit parties \| Prime \| Quarterly Average Excess Availability Less Than Or Equal To 50% Of Lesser Of Borrowing Base And Total Commitments
Long-Term Debt
Basis spread on variable rate (as a percent)								1.00%				1.00%
Revolving credit facility \| CRNF
Long-Term Debt
Borrowing capacity					$ 25,000,000
Uncommitted incremental facility					50,000,000
CRNF credit facility \| CRNF
Long-Term Debt
Borrowing capacity					$ 125,000,000
Borrowings outstanding								$ 0				$ 0
CRNF credit facility \| CRNF \| Prime
Long-Term Debt
Basis spread on variable rate (as a percent)					2.50%
Variable rate basis							prime rate
CRNF credit facility \| CRNF \| Eurodollar
Long-Term Debt
Basis spread on variable rate (as a percent)					3.50%
Variable rate basis							Eurodollar
9.0% Senior Secured Notes, due 2015 \| CRLLC
Long-Term Debt
Prepayment premium		$ 8,400,000	23,200,000						31,600,000
Loss on extinguishment of debt									33,400,000
Write-off of previously deferred financing charges									8,100,000
Redemption of notes			348,100,000
Principal payment		124,100,000	323,000,000
Accrued interest settled on redemption		$ 1,600,000	$ 1,800,000
Portion of unamortized premium written off									$ 6,300,000
Original Notes \| CRLLC and Coffeyville Finance Inc. (Issuers)
Long-Term Debt
Stated interest rate (as a percent)						9.00%
Aggregate principal amount						$ 275,000,000
Issue price as a percentage of principal amount						99.511%
Additional First Lien Notes \| CRLLC and Coffeyville Finance Inc. (Issuers)
Long-Term Debt
Stated interest rate (as a percent)				9.00%
Aggregate principal amount				$ 200,000,000
Issue price as a percentage of principal amount				105.00%
Accrued interest payable											$ 3,700,000

Long-Term Debt (Details 2)	9 Months Ended
Long-Term Debt (Details 2)	Sep. 30, 2013
Capital Lease related to Excel Pipeline LLC
Capital Lease Obligations
Remaining term of leases	193 months
Capital Lease related to Magellan Pipeline Terminals, L.P.
Capital Lease Obligations
Remaining term of leases	192 months

Dividends (Details) $ / shares in Units, shares in Millions, $ in Millions					3 Months Ended		9 Months Ended
	Aug. 19, 2013 USD ($) $ / shares shares	Jun. 10, 2013 USD ($) $ / shares shares	May 17, 2013 USD ($) $ / shares shares	Feb. 19, 2013 USD ($) $ / shares shares	Sep. 30, 2013 shares	Sep. 30, 2012 shares	Sep. 30, 2013 USD ($) dividend $ / shares shares	Sep. 30, 2012 shares	Jan. 24, 2013 $ / shares
Dividends
Initial quarterly dividend expected (in dollars per share) \| $ / shares									$ 0.75
Dividend expected on annualized basis (in dollars per share) \| $ / shares									$ 3.00
Number of special cash dividends declared and paid \| dividend							2
Special dividends paid		$ 564.4		$ 477.6
Quarterly dividends paid	$ 65.1		$ 65.1
Total dividends paid							$ 1,172.2
Special dividends paid per common share (in dollars per share) \| $ / shares		$ 6.50		$ 5.50
Quarterly dividends paid per common share (in dollars per share) \| $ / shares	$ 0.75		$ 0.75
Total dividends paid per common share (in dollars per share) \| $ / shares							$ 13.5
Shares outstanding \| shares	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8
IEP
Special dividends paid		$ 462.8		$ 391.6
Quarterly dividends paid	$ 53.4		$ 53.4
Total dividends paid							$ 961.2
Public stockholders
Special dividends paid		$ 101.6		$ 86.0
Quarterly dividends paid	$ 11.7		$ 11.7
Total dividends paid							$ 211.0

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Millions					1 Months Ended	3 Months Ended		9 Months Ended
	Aug. 19, 2013	Jun. 10, 2013	May 17, 2013	Feb. 19, 2013	May 31, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Earnings Per Share [Abstract]
Net income attributable to CVR Energy stockholders						$ 44.0	$ 208.9	$ 392.4	$ 338.4
Weighted-average number of shares of common stock outstanding	86,800,000	86,800,000	86,800,000	86,800,000		86,800,000	86,800,000	86,800,000	86,800,000
Effect of dilutive securities:
Non-vested common stock (in shares)						0	0	0	800,000
Stock options (in shares)						0	0	0	0
Weighted-average number of shares of common stock outstanding assuming dilution						86,800,000	86,800,000	86,800,000	87,600,000
Basic earnings per share (in dollars per share)						$ 0.51	$ 2.41	$ 4.52	$ 3.90
Diluted earnings per share (in dollars per share)						$ 0.51	$ 2.41	$ 4.52	$ 3.86
Number of option exercised					22,900
Long-Term Incentive Plan
Antidilutive securities
Dilutive Awards Outstanding						0	0	0

Commitments and Contingencies (Details)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2013

USD ($)

bbl

Sep. 30, 2012

USD ($)

Sep. 30, 2013

USD ($)

bbl

Sep. 30, 2012

USD ($)

Operating Leases

Nine months ending, 2013

$ 2.4

9.3

7.9

6.8

4.2

8.2

38.8

Unconditional Purchase Obligations

Nine months ending, 2013

^[1]

85.3

2014

^[1]

113.1

2015

^[1]

101.4

2016

^[1]

94.2

2017

^[1]

93.0

Thereafter

^[1]

953.7

Unconditional purchase obligations

^[1]

1,440.7

Lease expenses

2.4

$ 1.2

7.0

$ 3.9

Petroleum transportation service agreement with TransCanada | CRRM

Unrecorded purchase agreements

Amount payable related to petroleum transportation service agreements

$ 965.5

Term of agreement

18 years

Minimum quantity of crude oil to be received per day (in barrels) | bbl

25,000

Period over which minimum quantity of crude oil is receivable

20 years

[1]

Commitments and Contingencies (Details 2) $ in Thousands					1 Months Ended					3 Months Ended		9 Months Ended		12 Months Ended
Commitments and Contingencies (Details 2) $ in Thousands	Feb. 25, 2013 USD ($)	Sep. 28, 2012 employee	Aug. 10, 2012 USD ($)	Jun. 21, 2012 USD ($)	Mar. 31, 2012 USD ($)	Aug. 31, 2011 USD ($)	Jun. 30, 2010 USD ($)	Oct. 31, 2009 USD ($) plaintiff	May 31, 2008 USD ($) claimant	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Sep. 30, 2013 USD ($) issue landfill plaintiff	Sep. 30, 2012 USD ($)	Dec. 31, 2012 USD ($) landfill	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Dec. 31, 2009 USD ($)	Dec. 31, 2008 USD ($)	Jul. 02, 2013 USD ($)	Apr. 19, 2013 USD ($)	Oct. 25, 2010 USD ($)
Commitments and Contingencies
Expenses related to environmental, health and safety ("EHS") matters										$ 35,500	$ 7,700	$ 73,500	$ 18,700
Affiliate pension obligations
Minimum ownership interest in CVR Energy by Mr. Icahn's affiliates (as a percent)										80.00%		80.00%
WRC
Commitments and Contingencies
Payment of civil penalties						$ 950
Expected remaining costs under consent order												$ 3,000
Mr. Icahn's affiliates
Affiliate pension obligations
Ownership percentage held by controlling stockholder												82.00%
Mr. Icahn's affiliates \| Federal-Mogul \| Subsequent event
Affiliate pension obligations
Percentage of outstanding common stock of Federal-Mogul Corporation obtained by Mr. Icahn's affiliates										80.70%		80.70%
Maximum \| CRRM
Commitments and Contingencies
Estimated amount expected to be spent for environmental remediation compliance, including capital expenditures												$ 20,000
Litigation \| CRNF
Commitments and Contingencies
Property tax abatement period												10 years
Increase in property tax expenses														$ 11,300	$ 11,400	$ 11,700	$ 10,700	$ 10,700
Decrease in property tax expenses	$ 10,500
Tax exemption period	10 years
Litigation \| Goldman Sachs Tender Offer Dispute
Commitments and Contingencies
Aggregate amount of claims				$ 18,500
Litigation \| Deutsche Bank
Commitments and Contingencies
Aggregate amount of claims			$ 18,500
Flood, Crude Oil Discharge and Insurance
Commitments and Contingencies
Aggregate amount of claims							$ 3,200	$ 3,200	$ 4,400
Number of private claimants \| claimant									16
Number of additional plaintiffs \| plaintiff								3
Number of claims not settled \| plaintiff												1
Reimbursement of oversight cost																					$ 1,800
Insurance proceeds under primary environmental liability insurance policy												$ 25,000
Flood, Crude Oil Discharge and Insurance \| CRRM
Commitments and Contingencies
Environmental civil penalty plus accrued interest for CWA violations																				$ 600
Amount of reimbursement agreed for oversight cost																				$ 1,700
Environmental civil penalty related to RMP settlement agreement																			$ 300
EHS
Environmental, Health, and Safety ("EHS") Matters
Environmental accruals										$ 1,800		1,800		2,300
Environmental accruals included in other current liabilities										400		400		700
Estimated closure and post-closure costs										800		$ 800		$ 800
Number of landfills \| landfill												2		2
Estimated future payments for environmental obligations
Three months ending December 31, 2013										200		$ 200
2014										400		400
2015										200		200
2016										100		100
2017										100		100
Thereafter										1,100		1,100
Undiscounted total										2,100		2,100
Less amounts representing interest at 2.34%										300		300
Accrued environmental liabilities at the end of the year										$ 1,800		$ 1,800
Interest rate (as a percent)										2.34%		2.34%
EHS \| CRRM
Commitments and Contingencies
Final renewable fuel percentage standard												9.74%
Cost of renewable identification numbers										$ 57,400	$ 7,100	$ 155,000	$ 16,500
Biofuel blending obligation recorded in other current liabilities										47,500		$ 47,500		$ 1,100
Marquee issues under the Clean Air Act \| issue												4
Percentage of refining capacity					90.00%
Environmental civil penalty					$ 700
Estimated costs associated with Second Consent Decree												$ 40,000
Estimated cost of completion of project												$ 1,200
EHS \| Maximum
Commitments and Contingencies
Period over which incremental capital expenditure not material and limited primarily to retrofit and replacement of heaters and boilers					7 years
EHS \| Minimum
Commitments and Contingencies
Period over which incremental capital expenditure not material and limited primarily to retrofit and replacement of heaters and boilers					5 years
MSAT II
Commitments and Contingencies
Acceleration of project completion												3 months
MSAT II \| CRRM
Commitments and Contingencies
Amount spent to date												$ 19,100
MSAT II \| CRRM and CRT
Commitments and Contingencies
Estimated amount expected to be spent for environmental remediation compliance, including capital expenditures												63,000
MSAT II \| WRC
Commitments and Contingencies
Estimated amount expected to be spent for environmental remediation compliance, including capital expenditures												105,000
Amount spent to date												35,400
Wynnewood refinery incident
Commitments and Contingencies
Number of employees fatally injured \| employee		2
Affiliate Pension Obligations
Affiliate pension obligations
Underfunded pension obligation, if ACF plans were voluntarily terminated										116,900		116,900
Aggregate Underfunded Pension Obligation if Pension Plans Voluntarily Terminated by Affiliate										$ 702,900		$ 702,900
New Vitol Agreement \| CRRM
Commitments and Contingencies
Renewal term of agreement												1 year
Number of days for prior notice of nonrenewal												180 days

Fair Value Measurements (Details) - USD ($)	3 Months Ended	9 Months Ended
Fair Value Measurements (Details) - USD ($)	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Fair value measurements
Aggregate cost for available-for-sale securities	$ 18,600,000	$ 18,600,000
Proceeds from sale of available-for-sale securities	24,700,000	24,700,000	$ 0
Reclassification of unrealized gain from accumulated other comprehensive Income upon sale of available for sale securities	6,100,000	6,100,000
Transfers of assets or liabilities between levels		0
Recurring \| Level 1
Fair value measurements
Cash equivalents	81,000,000	81,000,000		$ 134,000,000
Total Assets	81,000,000	81,000,000		134,000,000
Total Liabilities	0	0		0
Recurring \| Level 1 \| Other derivative agreements
Fair value measurements
Other current assets (other derivative agreements)	0	0
Other long-term assets (other derivative agreements)	0	0		0
Other current liabilities				0
Recurring \| Level 1 \| Interest rate swap
Fair value measurements
Other current liabilities	0	0		0
Other long-term liabilities	0	0		0
Recurring \| Level 1 \| Biofuels blending obligation
Fair value measurements
Other current liabilities				0
Recurring \| Level 2
Fair value measurements
Cash equivalents	0	0		0
Total Assets	110,100,000	110,100,000		900,000
Total Liabilities	(2,100,000)	(2,100,000)		(71,600,000)
Recurring \| Level 2 \| Other derivative agreements
Fair value measurements
Other current assets (other derivative agreements)	101,900,000	101,900,000
Other long-term assets (other derivative agreements)	8,200,000	8,200,000		900,000
Other current liabilities				(67,700,000)
Recurring \| Level 2 \| Interest rate swap
Fair value measurements
Other current liabilities	(900,000)	(900,000)		(900,000)
Other long-term liabilities	(1,200,000)	(1,200,000)		(1,900,000)
Recurring \| Level 2 \| Biofuels blending obligation
Fair value measurements
Other current liabilities				(1,100,000)
Recurring \| Level 3
Fair value measurements
Cash equivalents	0	0		0
Total Assets	0	0		0
Total Liabilities	0	0		0
Recurring \| Level 3 \| Other derivative agreements
Fair value measurements
Other current assets (other derivative agreements)	0	0
Other long-term assets (other derivative agreements)	0	0		0
Other current liabilities				0
Recurring \| Level 3 \| Interest rate swap
Fair value measurements
Other current liabilities	0	0		0
Other long-term liabilities	0	0		0
Recurring \| Level 3 \| Biofuels blending obligation
Fair value measurements
Other current liabilities				0
Recurring \| Total
Fair value measurements
Cash equivalents	81,000,000	81,000,000		134,000,000
Total Assets	191,100,000	191,100,000		134,900,000
Total Liabilities	(2,100,000)	(2,100,000)		(71,600,000)
Recurring \| Total \| Other derivative agreements
Fair value measurements
Other current assets (other derivative agreements)	101,900,000	101,900,000
Other long-term assets (other derivative agreements)	8,200,000	8,200,000		900,000
Other current liabilities				(67,700,000)
Recurring \| Total \| Interest rate swap
Fair value measurements
Other current liabilities	(900,000)	(900,000)		(900,000)
Other long-term liabilities	$ (1,200,000)	$ (1,200,000)		(1,900,000)
Recurring \| Total \| Biofuels blending obligation
Fair value measurements
Other current liabilities				$ (1,100,000)

Derivative Financial Instruments (Details) bbl in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2013 USD ($) bbl	Sep. 30, 2012 USD ($)	Sep. 30, 2013 USD ($) bbl	Sep. 30, 2012 USD ($)	Dec. 31, 2012 bbl	Jul. 01, 2011 agreement	Apr. 13, 2011 USD ($)
Derivative Financial Instruments
Current period settlements on derivative contracts	$ 33.9	$ (53.2)	$ (3.9)	$ (80.4)
Gain (loss) on derivatives, net	72.5	(168.9)	173.0	(277.4)
CRNF \| Term loan facility
Derivative Financial Instruments
Borrowing capacity on credit facility							$ 125.0
Commodity derivatives
Derivative Financial Instruments
Gain (loss) on derivatives, net	0.1	(7.1)	(2.3)	(11.0)
Commodity swap
Derivative Financial Instruments
Gain (loss) on derivatives, net	72.4	(161.8)	175.3	(266.4)
Interest rate swap
Derivative Financial Instruments
Realized loss on the interest rate swap re-classed from AOCI into interest expense	(0.3)	(0.2)	(0.8)	(0.7)
Change in unrealized gain (loss) on derivative agreements, net	$ (0.3)	$ (0.4)	$ (0.1)	$ (1.3)
Not designated as hedges \| Commodity swap
Derivative Financial Instruments
Number of barrels \| bbl	20.6		20.6		23.3
Unrealized gain	$ 110.1		$ 110.1
Portion of net unrealized gain in current assets	101.9		101.9
Portion of net unrealized gain in non-current assets	$ 8.2		$ 8.2
Designated as hedges \| Interest rate swap agreements entered into on June 30, 2011 \| CRNF
Derivative Financial Instruments
Floating rate basis			three month LIBOR
Fixed rate (as a percent)	1.94%		1.94%
Settlement period			90 days
Designated as hedges \| Interest rate swap \| CRNF
Derivative Financial Instruments
Number of floating-to-fixed interest rate swap agreements \| agreement						2
Borrowing capacity on credit facility	$ 125.0		$ 125.0
Aggregate notional amount	$ 62.5		$ 62.5
Average fixed rate of interest (as a percent)	1.96%		1.96%
Effective rate (as a percent)	4.57%		4.57%
Designated as hedges \| Interest rate swap agreements entered into on July 1, 2011 \| CRNF
Derivative Financial Instruments
Floating rate basis			three month LIBOR
Fixed rate (as a percent)	1.975%		1.975%
Settlement period			90 days

Derivative Financial Instruments (Details 2) - USD ($)	Sep. 30, 2013	Dec. 31, 2012
Refining LLC \| Current Assets
Offsetting assets
Gross Assets	$ 104,100,000
Gross Amounts Offset	(2,200,000)
Net Assets Presented	101,900,000
Cash Collateral Not Offset	0
Net Amount	101,900,000
Refining LLC \| Noncurrent Assets
Offsetting assets
Gross Assets	8,200,000	$ 900,000
Gross Amounts Offset	0	0
Net Assets Presented	8,200,000	900,000
Cash Collateral Not Offset	0	0
Net Amount	8,200,000	900,000
Refining LLC \| Current Liabilities
Offsetting liabilities
Gross Liabilities		74,200,000
Gross Amounts Offset		(6,500,000)
Net Liabilities Presented		67,700,000
Cash Collateral Not Offset		0
Net Amount		67,700,000
Commodity Swaps \| Refining LLC \| Current Assets
Offsetting assets
Gross Assets	104,100,000
Gross Amounts Offset	(2,200,000)
Net Assets Presented	101,900,000
Cash Collateral Not Offset	0
Net Amount	101,900,000
Commodity Swaps \| Refining LLC \| Noncurrent Assets
Offsetting assets
Gross Assets	8,200,000	900,000
Gross Amounts Offset	0	0
Net Assets Presented	8,200,000	900,000
Cash Collateral Not Offset	0	0
Net Amount	8,200,000	900,000
Commodity Swaps \| Refining LLC \| Current Liabilities
Offsetting liabilities
Gross Liabilities		74,200,000
Gross Amounts Offset		(6,500,000)
Net Liabilities Presented		67,700,000
Cash Collateral Not Offset		0
Net Amount		67,700,000
Interest Rate Swap
Offsetting liabilities
Gross Amounts Offset	$ 0	$ 0

Related Party Transactions (Details) $ in Millions		3 Months Ended		9 Months Ended		51 Months Ended
Related Party Transactions (Details) $ in Millions	Jun. 13, 2013 USD ($)	Sep. 30, 2013 USD ($) truck	Sep. 30, 2012 USD ($)	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Jun. 13, 2013 railcar
IEP
Related Party Transactions
Ownership percentage held by controlling stockholder				82.00%
American Railcar Leasing LLC
Related Party Transactions
Number of railcars leased \| railcar						199
Purchase price of railcars	$ 5.0
Rent expenses		$ 0.0	$ 0.3	$ 0.4	$ 0.8
AEPC
Related Party Transactions
Federal income taxes due		33.7		33.7
Federal taxes paid to AEPC under the Tax Allocation Agreement		$ 95.0	$ 65.1	$ 234.0	$ 65.1
Navistar International Corporation \| CVR Refining, LP
Related Party Transactions
Number of trucks purchased \| truck		7
Purchases from related party		$ 0.8
Percentage of ownership by related party		17.00%		17.00%
Insight Portfolio Group (formerly Icahn Sourcing, LLC)
Related Party Transactions
Payment to related party		$ 0.0		$ 0.1

Business Segments (Details) $ in Millions	3 Months Ended		9 Months Ended
Business Segments (Details) $ in Millions	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Sep. 30, 2013 USD ($) segment	Sep. 30, 2012 USD ($)	Dec. 31, 2012 USD ($)
Segment Reporting [Abstract]
Number of reportable segments \| segment			2
Business Segments
Net sales	$ 1,977.1	$ 2,409.6	$ 6,549.8	$ 6,686.5
Cost of product sold (exclusive of depreciation and amortization)	1,744.4	1,702.5	5,343.5	5,211.9
Direct operating expenses (exclusive of depreciation and amortization)	128.4	109.9	345.2	319.5
Depreciation and amortization	36.2	33.1	105.4	97.4
Operating income	40.4	533.7	670.7	910.0
Capital expenditures	69.0	39.9	183.6	145.0
Total assets	3,875.1		3,875.1		$ 3,610.9
Goodwill	41.0		41.0		41.0
Petroleum
Business Segments
Intercompany sales	1.6	2.4	7.0	7.3
Intercompany cost of product sold (exclusive of depreciation and amortization)	0.8	0.2	4.7	5.8
Net sales	1,910.5	2,337.3	6,322.6	6,465.3
Cost of product sold (exclusive of depreciation and amortization)	1,734.7	1,694.0	5,317.0	5,190.8
Direct operating expenses (exclusive of depreciation and amortization)	104.7	88.8	274.5	253.1
Depreciation and amortization	28.8	27.5	85.2	80.4
Operating income	23.4	507.5	588.1	891.2
Capital expenditures	60.7	20.2	140.8	82.8
Total assets	2,686.5		2,686.5		2,258.5
Goodwill	0.0		0.0		0.0
Petroleum \| Hydrogen
Business Segments
Intercompany sales	0.3	0.0	0.6	0.0
Nitrogen Fertilizer
Business Segments
Intercompany sales	0.8	0.3	4.7	6.0
Intercompany cost of product sold (exclusive of depreciation and amortization)	2.2	2.5	7.4	7.8
Cost of product sold related to the transfer of excess hydrogen	0.3	0.1	0.6	0.2
Net sales	69.2	75.0	239.4	234.7
Cost of product sold (exclusive of depreciation and amortization)	13.0	11.3	39.2	34.6
Direct operating expenses (exclusive of depreciation and amortization)	23.7	21.1	70.7	66.4
Depreciation and amortization	6.6	5.2	18.5	15.8
Operating income	21.3	32.3	95.2	99.8
Capital expenditures	4.0	18.2	35.8	57.4
Total assets	594.0		594.0		623.0
Goodwill	41.0		41.0		41.0
Intersegment elimination
Business Segments
Net sales	(2.6)	(2.7)	(12.2)	(13.5)
Cost of product sold (exclusive of depreciation and amortization)	(3.3)	(2.8)	(12.7)	(13.5)
Other
Business Segments
Direct operating expenses (exclusive of depreciation and amortization)	0.0	0.0	0.0	0.0
Depreciation and amortization	0.8	0.4	1.7	1.2
Operating income	(4.3)	(6.1)	(12.6)	(81.0)
Capital expenditures	4.3	$ 1.5	7.0	$ 4.8
Total assets	594.6		594.6		729.4
Goodwill	$ 0.0		$ 0.0		$ 0.0

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions		9 Months Ended
	Oct. 31, 2013	Sep. 30, 2013
IEP
Dividend
Ownership percentage held by controlling stockholder		82.00%
Subsequent event \| Dividend declared
Dividend
Dividend expected on annualized basis (in dollars per share)	$ 0.75
Dividend declared	$ 65.1
Subsequent event \| IEP \| Dividend declared
Dividend
Dividend declared	$ 53.4
Cash distribution \| Nitrogen Fertilizer Plant
Distribution
Cash distribution (in dollars per unit)	$ 0.36
Aggregate cash distributions paid	$ 26.3
Distributions from subsidiaries	$ 14.0
Cash distribution \| CVR Refining, LP
Distribution
Cash distribution (in dollars per unit)	$ 0.30
Aggregate cash distributions paid	$ 44.3
Distributions from subsidiaries	$ 31.4