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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2013	Feb. 18, 2014	Jun. 28, 2013
Document and Entity Information
Entity Registrant Name	CVR ENERGY INC
Entity Central Index Key	0001376139
Document Type	10-K
Document Period End Date	Dec. 31, 2013
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 740,972,489
Entity Common Stock, Shares Outstanding		86,831,050
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 842.1	$ 896.0
Accounts receivable, net of allowance for doubtful accounts of $0.9 and $2.0, respectively	241.9	210.6
Inventories	526.6	528.1
Prepaid expenses and other current assets	82.5	54.4
Insurance receivable	0.0	1.3
Income tax receivable	10.8	4.1
Deferred income taxes	27.8	57.4
Due from parent	0.0	9.2
Total current assets	1,731.7	1,761.1
Property, plant, and equipment, net of accumulated depreciation	1,864.4	1,782.9
Intangible assets, net	0.3	0.3
Goodwill	41.0	41.0
Deferred financing costs, net	11.2	16.6
Other long-term assets	17.2	9.0
Total assets	3,665.8	3,610.9
Current liabilities:
Note payable and capital lease obligations	1.3	1.1
Accounts payable	377.9	440.1
Personnel accruals	45.8	51.2
Accrued taxes other than income taxes	31.5	36.7
Due to parent	0.1	0.0
Deferred revenue	0.7	1.0
Other current liabilities	44.2	95.6
Total current liabilities	501.5	625.7
Long-term liabilities:
Long-term debt and capital lease obligations, net of current portion	674.9	897.1
Accrued environmental liabilities, net of current portion	1.2	1.6
Deferred income taxes	601.7	386.9
Other long-term liabilities	51.1	39.5
Total long-term liabilities	1,328.9	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 shares issued	0.9	0.9
Additional paid-in-capital	1,114.4	582.3
Retained earnings	76.2	945.4
Treasury stock, 98,610 shares at cost	(2.3)	(2.3)
Accumulated other comprehensive loss, net of tax	(0.6)	(1.2)
Total CVR stockholders' equity	1,188.6	1,525.1
Noncontrolling interest	646.8	135.0
Total equity	1,835.4	1,660.1
Total liabilities and equity	$ 3,665.8	$ 3,610.9

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts (in dollars)	$ 0.9	$ 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

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Statement [Abstract]
Net sales	$ 8,985.8	$ 8,567.3	$ 5,029.1
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	7,563.2	6,696.9	3,943.5
Direct operating expenses (exclusive of depreciation and amortization)	455.8	522.1	334.1
Insurance recovery - business interruption	0.0	0.0	(3.4)
Selling, general and administrative expenses (exclusive of depreciation and amortization)	113.5	183.4	98.0
Depreciation and amortization	142.8	130.0	90.3
Total operating costs and expenses	8,275.3	7,532.4	4,462.5
Operating income	710.5	1,034.9	566.6
Other income (expense):
Interest expense and other financing costs	(50.5)	(75.4)	(55.8)
Interest income	1.2	0.9	0.5
Gain (loss) on derivatives, net	57.1	(285.6)	78.1
Loss on extinguishment of debt	(26.1)	(37.5)	(2.1)
Other income, net	13.5	0.9	0.8
Total other income (expense)	(4.8)	(396.7)	21.5
Income before income taxes	705.7	638.2	588.1
Income tax expense	183.7	225.6	209.5
Net income	522.0	412.6	378.6
Less: Net income attributable to noncontrolling interest	151.3	34.0	32.8
Net income attributable to CVR Energy Stockholders	$ 370.7	$ 378.6	$ 345.8
Basic earnings per share (in dollars per share)	$ 4.27	$ 4.36	$ 4.00
Diluted earnings per share (in dollars per share)	$ 4.27	$ 4.33	$ 3.94
Weighted-average common shares outstanding:
Basic (in shares)	86.8	86.8	86.5
Diluted (in shares)	86.8	87.4	87.8

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement of Comprehensive Income [Abstract]
Net income	$ 522.0	$ 412.6	$ 378.6
Other comprehensive income (loss):
Unrealized gain on available-for-sale securities, net of tax of $2.4, $0 and $0, respectively	3.7	0.0	0.0
Net gain reclassified into income on sale of available-for-sale-securities, net of tax of $(2.4), $0 and $0, respectively (Note 16)	(3.7)	0.0	0.0
Change in fair value of interest rate swap, net of tax of $0, $(0.4) and $(1.2), respectively	(0.2)	(1.0)	(1.9)
Net loss reclassified into income on settlement of interest rate swap, net of tax of $0.3, $0.3 and $0.1, respectively (Note 17)	0.8	0.7	0.2
Total other comprehensive income (loss)	0.6	(0.3)	(1.7)
Comprehensive income	522.6	412.3	376.9
Less: Comprehensive income attributable to noncontrolling interest	151.5	33.9	32.1
Comprehensive income attributable to CVR Energy Stockholders	$ 371.1	$ 378.4	$ 344.8

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement of Comprehensive Income [Abstract]
Unrealized gain (loss) on available-for-sale securities, tax	$ 2.4	$ 0.0	$ 0.0
Net gain reclassified into income on sale of available-for-sale-securities, tax	(2.4)	0.0	0.0
Change in fair value of interest rate swap, tax	0.0	(0.4)	(1.2)
Reclass of gain/loss to income on settlement of interest rate swap, tax	$ 0.3	$ 0.3	$ 0.1

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Millions	Total	Total CVR Stockholders' Equity	$0.01 Par Value Common Stock	Additional Paid-In Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income (loss)	Noncontrolling Interest	Initial Public Offering	Initial Public Offering Total CVR Stockholders' Equity	Initial Public Offering Additional Paid-In Capital	Initial Public Offering Noncontrolling Interest	Underwritten Offering	Underwritten Offering Total CVR Stockholders' Equity	Underwritten Offering Additional Paid-In Capital	Underwritten Offering Noncontrolling Interest	Private Placement	Private Placement Total CVR Stockholders' Equity	Private Placement Additional Paid-In Capital	Private Placement Noncontrolling Interest	Secondary Offering	Secondary Offering Total CVR Stockholders' Equity	Secondary Offering Additional Paid-In Capital	Secondary Offering Accumulated Other Comprehensive Income (loss)	Secondary Offering Noncontrolling Interest	CVR Partners	CVR Partners Noncontrolling Interest	CVR Refining	CVR Refining Noncontrolling Interest
Balance at Dec. 31, 2010	$ 700.2	$ 689.6	$ 0.9	$ 467.9	$ 221.0	$ (0.2)	$ 0.0	$ 10.6
Balance (in shares) at Dec. 31, 2010			86,435,672
Increase (Decrease) in Stockholders' Equity
Impact from the issuance of CVR Partners common units to the public	255.1	118.2		118.2				136.9
Purchase of Managing General Partnership Interest and incentive distribution rights	(26.0)	(15.4)		(15.4)				(10.6)
Distributions to noncontrolling interest holders	(21.6)							(21.6)
Share-based compensation	16.5	15.8		15.8				0.7
Excess tax benefit of share-based compensation	2.3	2.3		2.3
Issuance of common stock to directors (in shares)			831
Issuance of stock from treasury				(1.5)		1.5
Purchase of treasury stock	(3.6)	(3.6)				(3.6)
Vesting of non-vested stock awards	0.0	0.0	$ 0.0
Vesting of non-vested stock awards (in shares)			470,257
Redemption of common units	(0.1)	(0.1)		(0.1)
Net income	378.6	345.8			345.8			32.8
Net gain (loss) on interest rate swaps, net of tax	(1.7)	(1.0)					(1.0)	(0.7)
Balance at Dec. 31, 2011	1,299.7	1,151.6	$ 0.9	587.2	566.8	(2.3)	(1.0)	148.1
Balance (in shares) at Dec. 31, 2011			86,906,760
Increase (Decrease) in Stockholders' Equity
Distributions to noncontrolling interest holders	(48.8)							(48.8)
Share-based compensation	7.2	5.1		5.1				2.1
Modification and reclassification of equity share-based compensation award to liability based award	(9.9)	(9.9)		(9.9)
Modification and reclassification of subsidiary equity share-based compensation award to liability based award	(0.5)	(0.3)		(0.3)				(0.2)
Exercise of stock options	0.4	0.4		0.4
Exercise of stock options (in shares)			22,900
Redemption of common units	(0.3)	(0.2)		(0.2)				(0.1)
Net income	412.6	378.6			378.6			34.0
Net gain (loss) on interest rate swaps, net of tax	(0.3)	(0.2)					(0.2)	(0.1)
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
Impact from the issuance of CVR Partners common units to the public									$ 505.7	$ 229.3	$ 229.3	$ 276.4	$ 297.6	$ 148.9	$ 148.9	$ 148.7	$ 46.3	$ 23.6	$ 23.6	$ 22.7	$ 204.0	$ 129.9	$ 129.7	$ 0.2	$ 74.1
Distributions to noncontrolling interest holders																										$ (50.0)	$ (50.0)	$ (114.2)	$ (114.2)
Share-based compensation	1.2	(1.6)		1.0	(2.6)			2.8
Excess tax deficiency from share-based compensation	(0.1)	(0.1)		(0.1)
Dividends paid to CVR Energy stockholders	(1,237.3)	(1,237.3)			(1,237.3)
Redemption of common units	(0.5)	(0.3)		(0.3)				(0.2)
Net income	522.0	370.7			370.7			151.3
Net gain (loss) on interest rate swaps, net of tax	0.6	0.4					0.4	0.2
Balance at Dec. 31, 2013	$ 1,835.4	$ 1,188.6	$ 0.9	$ 1,114.4	$ 76.2	$ (2.3)	$ (0.6)	$ 646.8
Balance (in shares) at Dec. 31, 2013			86,929,660

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parenthetical) $ in Millions	12 Months Ended
	Dec. 31, 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

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:
Net income	$ 522.0	$ 412.6	$ 378.6
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	142.8	130.0	90.3
Allowance for doubtful accounts	(1.1)	0.7	0.6
Amortization of deferred financing costs	2.9	7.4	4.6
Amortization of original issue discount	0.0	0.5	0.5
Amortization of original issue premium	0.0	(2.8)	(0.1)
Deferred income taxes	(93.3)	(17.3)	62.7
Excess income tax (benefit) deficiency of share-based compensation	0.1	0.0	(2.3)
Loss on disposition of assets	0.1	1.6	3.4
Loss on extinguishment of debt	26.1	37.5	2.1
Share-based compensation	18.4	39.1	27.2
Gain on sale of available-for-sale securities	(6.1)	0.0	0.0
(Gain) loss on derivatives, net	(57.1)	285.6	(78.1)
Current period settlements on derivative contracts	6.4	(137.6)	(7.2)
Changes in assets and liabilities:
Accounts receivable	(30.2)	(28.1)	55.4
Inventories	1.5	108.0	(175.5)
Prepaid expenses and other current assets	(30.0)	(9.3)	(8.8)
Insurance receivable	0.0	(1.0)	(12.3)
Due (to) from parent	9.1	(9.2)	0.0
Business interruption insurance proceeds	0.0	0.0	3.4
Insurance proceeds on Coffeyville Refinery incident	1.3	0.7	4.0
Other long-term assets	(0.5)	0.3	(1.6)
Accounts payable	(38.7)	(54.4)	5.8
Accrued income taxes	(6.6)	23.6	(35.8)
Deferred revenue	(0.3)	(8.1)	(9.7)
Other current liabilities	(26.7)	(17.3)	(27.3)
Accrued environmental liabilities	(0.4)	0.1	(1.1)
Other long-term liabilities	0.4	0.0	(0.2)
Net cash provided by operating activities	440.1	762.6	278.6
Cash flows from investing activities:
Capital expenditures	(256.5)	(212.2)	(91.2)
Proceeds from sale of assets	0.1	0.5	0.1
Insurance proceeds for UAN reactor rupture	0.0	1.0	2.7
Purchase of available-for-sale securities	(18.6)	0.0	0.0
Proceeds from sale of available for-sale securities	24.7	0.0	0.0
Acquisition of Gary-Williams	0.0	0.0	(586.0)
Net cash used in investing activities	(250.3)	(210.7)	(674.4)
Cash flows from financing activities:
Proceeds, gross of original issue premium on issuance of senior notes	0.0	0.0	206.0
Proceeds, gross on issuance of CVR Refining's senior notes	0.0	500.0	0.0
Principal payments on senior secured notes	(243.4)	(478.7)	(2.7)
Proceeds from issuance of CVR Partners' long-term debt	0.0	0.0	125.0
Payment of capital lease obligations	(1.2)	(1.0)	(5.0)
Payment of deferred financing costs	(0.4)	(12.8)	(15.1)
Deferred costs of CVR Refining's initial public offering	0.0	(3.0)	0.0
Purchase of managing general partner interest & incentive distribution rights	0.0	0.0	(26.0)
Proceeds from CVR Partners initial public offering, net of offering costs	0.0	0.0	324.9
Dividends to CVR Energy's stockholders	(1,237.3)	0.0	0.0
Repurchase of common stock	0.0	0.0	(3.6)
Excess tax benefit (deficiency) of share-based compensation	(0.1)	0.0	2.3
Exercise of stock options	0.0	0.4	0.0
Redemption of common units	(0.5)	(0.3)	(0.1)
Net cash provided by (used in) financing activities	(243.7)	(44.2)	584.1
Net (decrease) increase in cash and cash equivalents	(53.9)	507.7	188.3
Cash and cash equivalents, beginning of period	896.0	388.3	200.0
Cash and cash equivalents, end of period	842.1	896.0	388.3
Supplemental disclosures
Cash paid for income taxes, net of refunds (received)	274.5	228.4	182.6
Cash paid for interest net of capitalized interest of $3.6, $10.8 and $3.9 for the years ended December 31, 2013, 2012 and 2011, respectively	54.9	73.9	45.2
Non-cash investing and financing activities:
Construction in process additions included in accounts payable	32.8	56.2	29.8
Change in accounts payable related to construction in process additions	(23.4)	26.4	19.1
Reduction of proceeds for underwriting discount and financing costs	0.0	7.5	4.0
Initial Public Offering
Cash flows from financing activities:
Proceeds from offering, net of offering costs	655.7	0.0	0.0
Underwritten Offering
Cash flows from financing activities:
Proceeds from offering, net of offering costs	393.6	0.0	0.0
Private Placement
Cash flows from financing activities:
Proceeds from offering, net of offering costs	61.5	0.0	0.0
Secondary Offering
Cash flows from financing activities:
Proceeds from CVR Partners' secondary offering, net of offering costs	292.6	0.0	0.0
CVR Refining
Cash flows from financing activities:
Distributions to noncontrolling interest holders	(114.2)	0.0	0.0
CVR Partners
Cash flows from financing activities:
Distributions to noncontrolling interest holders	$ (50.0)	$ (48.8)	$ (21.6)

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Statement of Cash Flows [Abstract]
Capitalized interest	$ 3.6	$ 10.8	$ 3.9

Organization and History of the Company

12 Months Ended

Dec. 31, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and History of the Company

(1) Organization and History of the Company

Organization

The "Company" or "CVR" may be used to refer to CVR Energy, Inc. and, unless the context otherwise requires, its subsidiaries. Any references to the "Company" as of a date prior to October 16, 2007 (the date of the restructuring as further discussed in this Note) and subsequent to June 24, 2005 are to Coffeyville Acquisition LLC ("CALLC") and 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 and markets nitrogen fertilizers in the form of UAN and ammonia. The Company's operations include two business segments: the petroleum segment and the nitrogen fertilizer segment.

CALLC formed CVR Energy, Inc. as a wholly-owned subsidiary, incorporated in Delaware in September 2006, in order to effect an initial public offering. The initial public offering of CVR was consummated on October 26, 2007. In conjunction with the initial public offering, a restructuring occurred in which CVR became a direct or indirect owner of all of the subsidiaries of CALLC. Additionally, in connection with the initial public offering, CALLC was split into two entities: CALLC and Coffeyville Acquisition II LLC ("CALLC II").

CVR's common stock is listed on the NYSE under the symbol "CVI." As of December 31, 2010, approximately 40% of its outstanding shares were beneficially owned by GS Capital Partners V, L.P. and related entities ("GS" or "Goldman Sachs Funds") and Kelso Investment Associates VII, L.P. and related entities ("Kelso" or "Kelso Funds"). On February 8, 2011, GS and Kelso completed a registered public offering, whereby GS sold into the public market its remaining ownership interests in CVR and Kelso substantially reduced its interest in the Company. On May 26, 2011, Kelso completed a registered public offering, whereby Kelso sold into the public market its remaining ownership interest in CVR Energy. 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 December 31, 2013, IEP owned approximately 82% of all outstanding shares. Prior to the IEP Acquisition, the Company was owned 100% by the public. See further discussion in Note 3 ("Change of Control").

On December 15, 2011, CVR acquired all of the issued and outstanding shares of Gary-Williams Energy Corporation (subsequently converted to "WEC"). Assets acquired include a 70,000 bpcd rated capacity refinery in Wynnewood, Oklahoma and approximately 2.0 million barrels of company-owned storage tanks. See Note 4 ("Wynnewood Acquisition") for additional information regarding the Wynnewood Acquisition.

CVR Partners, LP

In conjunction with the consummation of CVR's initial public offering in 2007, CVR transferred Coffeyville Resources Nitrogen Fertilizers, LLC ("CRNF"), its nitrogen fertilizer business, to CVR Partners, which at the time was a newly created limited partnership, in exchange for a managing general partner interest ("managing GP interest"), a special general partner interest ("special GP interest," represented by special GP units) and a de minimis limited partner interest ("LP interest," represented by special LP units). CVR concurrently sold the managing GP interest, including the associated incentive distribution rights ("IDRs"), to Coffeyville Acquisition III LLC ("CALLC III"), an entity owned by its then controlling stockholders and senior management, for $10.6 million. 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 IDRs were purchased by the Nitrogen Fertilizer Partnership for $26.0 million and subsequently extinguished. In addition, the noncontrolling interest representing the managing GP interest was purchased by Coffeyville Resources, LLC ("CRLLC"), a subsidiary of CVR, for a nominal amount. The consideration for the IDRs was paid to the owners of CALLC III, which included the Goldman Sachs Funds, the Kelso Funds and members of CVR's senior management. In connection with the Nitrogen Fertilizer Partnership IPO and through May 27, 2013, the Company recorded a noncontrolling interest for the common units sold into the public market which represented approximately a 30% interest in the Nitrogen Fertilizer Partnership.

The gross proceeds to the Nitrogen Fertilizer Partnership from the Nitrogen Fertilizer Partnership IPO were approximately $353.3 million, before giving effect to underwriting discounts and commissions and offering expenses. In connection with the Nitrogen Fertilizer Partnership IPO, the Nitrogen Fertilizer Partnership paid approximately $24.7 million in underwriting fees and incurred approximately $4.4 million of other offering costs. Approximately $5.7 million of the underwriting fee was paid to an affiliate of GS, which was acting as a joint book-running manager for the Nitrogen Fertilizer Partnership IPO. Until completion of CVR's February 2011 secondary offering, an affiliate of GS was a stockholder and related party of the Company.

In connection with the Nitrogen Fertilizer Partnership IPO, the Nitrogen Fertilizer Partnership's limited partner interests were converted into common units, the Nitrogen Fertilizer Partnership's special general partner interests were converted into common units, and the Nitrogen Fertilizer Partnership's special general partner was merged with and into CRLLC, with CRLLC continuing as the surviving entity. In addition, as discussed above, the managing general partner sold its IDRs to the Nitrogen Fertilizer Partnership for $26.0 million, these interests were extinguished, and CALLC III sold the managing general partner to CRLLC for a nominal amount. As a result of the Nitrogen Fertilizer Partnership IPO, the Nitrogen Fertilizer Partnership has two types of partnership interests outstanding:


•	common units representing limited partner interests; and


•	a general partner interest, which is not entitled to any distributions, and which is held by the Nitrogen Fertilizer Partnership's general partner.

The proceeds from the Nitrogen Fertilizer Partnership IPO were utilized as follows:


•	approximately $18.4 million was distributed to CRLLC to satisfy the Nitrogen Fertilizer Partnership's obligation to reimburse it for certain capital expenditures made on behalf of the nitrogen fertilizer business prior to October 24, 2007;


•	approximately $117.1 million was distributed to CRLLC through a special distribution in order to, among other things, fund the offer to purchase CRLLC's Old Notes required upon the consummation of the Nitrogen Fertilizer Partnership IPO;


•	$26.0 million was used by the Nitrogen Fertilizer Partnership to purchase and extinguish the IDRs owned by the general partner;


•	approximately $4.8 million was used to pay financing fees and associated legal and professional fees resulting from the Nitrogen Fertilizer Partnership's credit facility; and


•	the balance of the proceeds were utilized by the Nitrogen Fertilizer Partnership for general partnership purposes, including the funding of the UAN expansion that was completed in February 2013 at a cost of approximately $130.0 million, excluding capitalized interest.

On May 28, 2013, 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. The net proceeds to CRLLC from the Secondary Offering were approximately $292.6 million, after deducting approximately $9.2 million in underwriting discounts and commissions. The Nitrogen Fertilizer Partnership did not receive any of the proceeds from the sale of common units by CRLLC. In connection with the Secondary Offering, the Nitrogen Fertilizer Partnership incurred approximately $0.5 million in offering costs.

Subsequent to the closing of the Secondary Offering and as of December 31, 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 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 general partner is not elected by the common unitholders and is 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 on December 31, 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, resulting in gross proceeds of $600.0 million, before giving effect to underwriting discounts and other offering expenses. Of the common units issued, 4,000,000 units were purchased by an affiliate of Icahn Enterprises. 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, resulting in gross proceeds of $90.0 million, before giving effect to underwriting discounts and other offering costs. 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 Refining Partnership paid approximately $32.5 million in underwriting fees and incurred approximately $3.9 million of other offering costs.

Upon consummation of the Refining Partnership IPO, CVR indirectly owned the Refining Partnership's general partner and limited partnership interests in the form of common units. Following the offering, the Refining Partnership has two types of partnership interests outstanding:


•	common units representing limited partner interests; and


•	a general partner interest, which is not entitled to any distributions, and which is held by the Refining Partnership's general partner.

The net proceeds from the Refining Partnership IPO of approximately $653.6 million, after deducting underwriting discounts and commissions and offering expenses, have been, or will be, utilized as follows:


•	approximately $253.0 million was used to repurchase the 10.875% senior secured notes due 2017 (including accrued interest);


•	approximately $160.0 million will be used to fund certain maintenance and environmental capital expenditures through 2014;


•	approximately $54.0 million was used to fund the turnaround expenses at the Wynnewood refinery that were incurred during the fourth quarter of 2012;


•	approximately $85.1 million was distributed to CRLLC; and


•	the balance of the proceeds of approximately $101.5 million has been allocated to be utilized by the Refining Partnership for general partnership purposes.

In connection with the Refining Partnership IPO and through May 19, 2013, 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. 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.” In connection with the Transactions, the Refining Partnership paid approximately $12.2 million in underwriting fees and approximately $0.4 million in offering costs.

The Refining Partnership utilized proceeds of approximately $394.0 million from the Underwritten Offering (including the underwriters' option) to redeem 13,209,236 common units from CVR Refining Holdings, an indirect wholly-owned subsidiary of CVR Energy. The net proceeds to a subsidiary of CVR Energy from the sale of 2,000,000 common units to AEPC were approximately $61.5 million. The Refining Partnership did not receive any of the proceeds from the sale of common units by CVR Energy to AEPC.

Subsequent to the closing of the Transactions and as of December 31, 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 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.

- Definition

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

+ References

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+ Details

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(2) Summary of Significant Accounting Policies

Principles of Consolidation

The accompanying CVR consolidated financial statements include the accounts of CVR Energy, Inc. and its majority-owned direct and indirect subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. The ownership interests of noncontrolling investors in its subsidiaries are recorded as noncontrolling interests.

Prior to the Nitrogen Fertilizer Partnership IPO, management had determined that the Nitrogen Fertilizer Partnership was a variable interest entity ("VIE") and as such evaluated the qualitative criteria under Accounting Standards Codification ("ASC") Topic 810-10 — Consolidations-Variable Interest Entities ("ASC 810-10"), to make a determination whether the Nitrogen Fertilizer Partnership should be consolidated on the Company's financial statements. ASC 810-10 requires the primary beneficiary of a variable interest entity's activities to consolidate the VIE. The primary beneficiary is identified as the enterprise that has a) the power to direct the activities of the VIE that most significantly impact the entity's economic performance and b) the obligation to absorb losses of the entity that could potentially be significant to the VIE or the right to receive benefits from the entity that could potentially be significant to the VIE. The standard requires an ongoing analysis to determine whether the variable interest gives rise to a controlling financial interest in the VIE. Based upon that evaluation, CVR's management had determined to consolidate the Nitrogen Fertilizer Partnership in CVR's consolidated financial statements for the periods presented prior to the Nitrogen Fertilizer Partnership IPO. Subsequent to the Nitrogen Fertilizer Partnership IPO, the Nitrogen Fertilizer Partnership is no longer considered a VIE.

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 Nitrogen Fertilizer Partnership's and the Refining Partnership's general partners 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 consolidated financial statements of CVR will include the assets, liabilities, cash flows, revenues and expenses of the Nitrogen Fertilizer Partnership and the Refining Partnership.

Cash and Cash Equivalents

For purposes of the Consolidated Statements of Cash Flows, CVR considers all highly liquid money market accounts and debt instruments with original maturities of three months or less to be cash equivalents. Under the Company's cash management system, checks issued but not presented to banks frequently result in book overdraft balances for accounting purposes and are classified as accounts payable in the Consolidated Balance Sheets. The change in book overdrafts are reported in the Consolidated Statements of Cash Flows as a component of operating cash flow for accounts payable as they do not represent bank overdrafts. The amount of these checks included in accounts payable as of December 31, 2013 and 2012 was $13.2 million and $21.3 million, respectively.

Accounts Receivable, net

CVR grants credit to its customers. Credit is extended based on an evaluation of a customer's financial condition; generally, collateral is not required. Accounts receivable are due on negotiated terms and are stated at amounts due from customers, net of an allowance for doubtful accounts. Accounts outstanding for longer than their contractual payment terms are considered past due. CVR determines its allowance for doubtful accounts by considering a number of factors, including the length of time trade accounts are past due, the customer's ability to pay its obligations to CVR, and the condition of the general economy and the industry as a whole. CVR writes off accounts receivable when they become uncollectible, and payments subsequently received on such receivables are credited to the allowance for doubtful accounts. Amounts collected on accounts receivable are included in net cash provided by operating activities in the Consolidated Statements of Cash Flows. As of December 31, 2013, one customer individually represented greater than 10% of the total accounts receivable balance. As of December 31, 2012, no customers individually represented greater than 10% of the total accounts receivable balance. The largest concentration of credit for any one customer at December 31, 2013 and 2012 was approximately 12.2% and 9.8%, respectively, of the accounts receivable balance.

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.

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of prepayments for crude oil deliveries to CVR's refineries for which title had not transferred, non-trade accounts receivable, current portions of prepaid insurance, deferred financing costs, derivative agreements and other general current assets.

Property, Plant, and Equipment

Additions to property, plant and equipment, including capitalized interest and certain costs allocable to construction and property purchases, are recorded at cost. Capitalized interest is added to any capital project over $1.0 million in cost which is expected to take more than six months to complete. Depreciation is computed using principally the straight-line method over the estimated useful lives of the various classes of depreciable assets. The lives used in computing depreciation for such assets are as follows:



Asset	Range of Useful Lives, in Years
Improvements to land	15 to 30
Buildings	20 to 30
Machinery and equipment	5 to 30
Automotive equipment	5 to 15
Furniture and fixtures	3 to 10
Aircraft	20
Railcars	25 to 40

Leasehold improvements and assets held under capital leases are depreciated or amortized on the straight-line method over the shorter of the contractual lease term or the estimated useful life of the asset. Expenditures for routine maintenance and repair costs are expensed when incurred. Such expenses are reported in direct operating expenses (exclusive of depreciation and amortization) in the Company's Consolidated Statements of Operations.

Goodwill and Intangible Assets

Goodwill represents the excess of the cost of an acquired entity over the fair value of the assets acquired less liabilities assumed. Intangible assets are assets that lack physical substance (excluding financial assets). Goodwill acquired in a business combination and intangible assets with indefinite useful lives are not amortized, and intangible assets with finite useful lives are amortized. Goodwill and intangible assets not subject to amortization are tested for impairment annually or more frequently if events or changes in circumstances indicate the asset might be impaired. CVR uses November 1 of each year as its annual valuation date for its goodwill impairment test. The Company performed its annual impairment review of goodwill for 2013, 2012 and 2011, which is attributable entirely to the nitrogen fertilizer segment and concluded there were no impairments. See Note 8 ("Goodwill") for further discussion.

Deferred Financing Costs, Underwriting and Original Issue Discount

Deferred financing costs associated with debt issuances are amortized to interest expense and other financing costs using the effective-interest method over the life of the debt. Additionally, the underwriting and original issue discount and premium related to debt issuances have been amortized to interest expense and other financing costs using the effective-interest method over the life of the debt. Deferred financing costs related to the Amended and Restated ABL Credit Facility and CRNF credit facility are amortized to interest expense and other financing costs using the straight-line method through the termination date of the respective facility.

Planned Major Maintenance Costs

The direct-expense method of accounting is used for planned major maintenance activities. Maintenance costs are recognized as expense when maintenance services are performed. Planned major maintenance activities for the nitrogen plant generally occur every two to three years. The required frequency of the maintenance varies by unit for the refineries, but generally is every four to five years.

The Coffeyville refinery completed the second phase of a two-phase turnaround project during the first quarter of 2012. The first phase was completed during the fourth quarter of 2011. Costs of approximately $21.2 million and $66.4 million associated with the Coffeyville refinery's 2011/2012 turnaround were included in direct operating expenses (exclusive of depreciation and amortization) for the years ended December 31, 2012 and 2011, respectively. The Wynnewood refinery completed a turnaround in the fourth quarter of 2012. Costs of approximately $102.5 million were included in direct operating expenses (exclusive of depreciation and amortization) for the year ended December 31, 2012. During the year ended December 31, 2012, the nitrogen fertilizer plant completed a scheduled major turnaround. Costs of approximately $4.8 million associated with the nitrogen fertilizer plant's turnaround were included in direct operating expenses (exclusive of depreciation and amortization) for the year ended December 31, 2012.

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 $5.0 million, $3.7 million and $2.5 million for the years ended December 31, 2013, 2012 and 2011, 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 $134.5 million, $124.1 million and $86.0 million for the years ended December 31, 2013, 2012 and 2011, 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 $3.3 million, $2.2 million and $1.8 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Income Taxes

CVR accounts for income taxes utilizing the asset and liability approach. Under this method, deferred tax assets and liabilities are recognized for the anticipated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred amounts are measured using enacted tax rates expected to apply to taxable income in the year those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. See Note 10 ("Income Taxes") for further discussion.

Impairment of Long-Lived Assets

CVR accounts for long-lived assets in accordance with accounting standards issued by the Financial Accounting Standards Board ("FASB") regarding the treatment of the impairment or disposal of long-lived assets. As required by these standards, CVR reviews long-lived assets (excluding goodwill, intangible assets with indefinite lives, and deferred tax assets) for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future net cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future net cash flows, an impairment charge is recognized for the amount by which the carrying amount of the assets exceeds their fair value. Assets to be disposed of are reported at the lower of their carrying value or fair value less cost to sell.

Revenue Recognition

Revenues for products sold are recorded upon delivery of the products to customers, which is the point at which title is transferred, the customer has the assumed risk of loss, and payment has been received or collection is reasonably assured. Deferred revenue represents customer prepayments under contracts to guarantee a price and supply of nitrogen fertilizer in quantities expected to be delivered in the next 12 months in the normal course of business. Excise and other taxes collected from customers and remitted to governmental authorities are not included in reported revenues.

Nonmonetary product exchanges and certain buy/sell crude oil transactions which are entered into in the normal course of business are included on a net cost basis in operating expenses on the Consolidated Statement of Operations.

The Company also engages in trading activities, whereby the Company enters into agreements to purchase and sell refined products with third parties. The Company acts as a principal in these transactions, taking title to the products in purchases from counterparties, and accepting the risks and rewards of ownership. The Company records revenue for the gross amount of the sales transactions, and records costs of purchases as an operating expense in the accompanying consolidated financial statements.

Shipping Costs

Pass-through finished goods delivery costs reimbursed by customers are reported in net sales, while an offsetting expense is included in cost of product sold (exclusive of depreciation and amortization).

Derivative Instruments and Fair Value of Financial Instruments

The petroleum business uses futures contracts, options, and forward contracts primarily to reduce exposure to changes in crude oil prices, finished goods product prices and interest rates to provide economic hedges of inventory positions and anticipated interest payments on long-term debt. Although management considers these derivatives economic hedges, these derivative instruments do not qualify as hedges for hedge accounting purposes under ASC Topic 815, Derivatives and Hedging ("ASC 815"), and accordingly are recorded at fair value in the balance sheet. Changes in the fair value of these derivative instruments are recorded into earnings as a component of other income (expense) in the period of change. The estimated fair values of forward and swap contracts are based on quoted market prices and assumptions for the estimated forward yield curves of related commodities in periods when quoted market prices are unavailable.

The nitrogen fertilizer business uses forward swap contracts primarily to reduce the exposure to changes in interest rates on its debt and to provide a cash flow hedge. These derivative instruments have been designated as hedges for accounting purposes. Accordingly, these instruments are recorded at fair value in the Consolidated Balance Sheets, at each reporting period end. The actual measurement of the cash flow hedge ineffectiveness is recognized in earnings, if applicable. The effective portion of the gain or loss on the swaps is reported in accumulated other comprehensive income (loss) ("AOCI"), in accordance with ASC 815. See Note 17 ("Derivative Financial Instruments") for further discussion.

Other financial instruments consisting of cash and cash equivalents, accounts receivable, and accounts payable are carried at cost, which approximates fair value, as a result of the short-term nature of the instruments. See Note 11 ("Long-Term Debt") for further discussion of the fair value of the debt instruments.

Share-Based Compensation

The Company accounts for share-based compensation in accordance with ASC Topic 718, Compensation — Stock Compensation ("ASC 718"). ASC 718 requires that compensation costs relating to share-based payment transactions be recognized in a company's financial statements. ASC 718 applies to transactions in which an entity exchanges its equity instruments for goods or services and also may apply to liabilities an entity incurs for goods or services that are based on the fair value of those equity instruments. See Note 5 ("Share-Based Compensation") for further discussion.

Treasury Stock

The Company accounts for its treasury stock under the cost method. To date, all treasury stock purchased was for the purpose of satisfying minimum statutory tax withholdings due at the vesting of non-vested stock awards.

Environmental Matters

Liabilities related to future remediation costs of past environmental contamination of properties are recognized when the related costs are considered probable and can be reasonably estimated. Estimates of these costs are based upon currently available facts, internal and third party assessments of contamination, available remediation technology, site-specific costs, and currently enacted laws and regulations. In reporting environmental liabilities, no offset is made for potential recoveries. Loss contingency accruals, including those for environmental remediation, are subject to revision as further information develops or circumstances change and such accruals can take into account the legal liability of other parties. Environmental expenditures are capitalized at the time of the expenditure when such costs provide future economic benefits.

Use of Estimates

The consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles, using management's best estimates and judgments where appropriate. These estimates and judgments affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from these estimates and judgments.

Subsequent Events

The Company evaluated subsequent events, if any, that would require an adjustment to the Company's consolidated financial statements or require disclosure in the notes to the consolidated financial statements through the date of issuance of the consolidated financial statements. See Note 22 ("Subsequent Events") for further discussion.

New Accounting Pronouncements

In December 2011, the FASB issued Accounting Standard Update ("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 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 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 consolidated financial statements and footnote disclosures.

Change of Control	12 Months Ended
Change of Control	Dec. 31, 2013
Change of Control
Change of Control	(3) Change of Control On April 18, 2012, IEP entered into a Transaction Agreement (the "Transaction Agreement") with CVR, with respect to IEP's tender offer (the "Offer") to purchase all of the issued and outstanding shares of CVR's common stock for a price of $30.00 per share in cash, without interest, less any applicable withholding taxes, plus one CCP, which represented the contractual right to receive an additional cash payment per share if a definitive agreement for the sale of CVR was executed on or prior to August 18, 2013 and such transaction closed. As no sale of the Company was executed by the date outlined in the Transaction Agreement, the CCPs expired on August 19, 2013. In May 2012, IEP announced that a majority of CVR's common stock had been acquired through the Offer. As of December 31, 2013, IEP owned approximately 82% of CVR's outstanding common stock. Pursuant to the Transaction Agreement, the settlement terms of all employee restricted share awards were modified. See further discussion at Note 5 ("Share-Based Compensation").

Wynnewood Acquisition

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Wynnewood Acquisition

(4) Wynnewood Acquisition

On December 15, 2011, the Company completed the acquisition of all the issued and outstanding shares of WEC, including its two wholly-owned subsidiaries (the "Wynnewood Acquisition"), for a preliminary purchase price of $592.3 million from The Gary-Williams Company, Inc. (the "Seller"). This consisted of $525.0 million in cash, plus approximately $65.8 million for working capital and approximately $1.5 million for a capital expenditure adjustment. The Wynnewood Acquisition was partially funded by proceeds received from the issuance of Additional First Lien Notes. See Note 11 ("Long-Term Debt") for further discussion of the issuance. The Wynnewood Acquisition was accounted for under the purchase method of accounting and, as such, the Company's results of operations on the Consolidated Statement of Operations for the year ended December 31, 2011 include WEC's revenues and loss before taxes of approximately $115.7 million and $2.3 million, respectively, for the period from December 16, 2011 through December 31, 2011.

WEC owned a 70,000 bpcd rated capacity refinery in Wynnewood, Oklahoma that includes approximately 2.0 million barrels of company-owned storage tanks. Located in the PADD II Group 3 distribution area, the Wynnewood refinery is a dual crude oil unit facility that processes a variety of crudes and produces high-value fuel products (including gasoline, ultra-low sulfur diesel, jet fuel and solvent) as well as liquefied petroleum gas and a variety of asphalts.

Purchase Price Allocation

Under the purchase method of accounting, the total preliminary purchase price was allocated to WEC's net tangible assets based on their fair values as of December 15, 2011. An independent appraisal of the net assets acquired was completed. The purchase price included a preliminary net working capital amount, which was finalized in the first quarter of 2012. At December 31, 2011, this difference was estimated at approximately $15.8 million and was recorded in prepaid expenses and other current assets in the Consolidated Balance Sheets.

In accordance with the Stock Purchase and Sale Agreement (the "Purchase Agreement"), the Company provided a Post-Closing Statement to the Seller on February 13, 2012, which reflected the difference between the cash paid at closing for the estimated working capital as compared to the actual net working capital acquired. In March 2012, the preliminary purchase price was increased by $1.1 million, following settlement of the estimated cash paid for working capital in excess of actual working capital.

The following table, set forth below, displays the total final purchase price allocated to WEC's net tangible assets based on their fair values as of December 15, 2011 (in millions):



Cash and cash equivalents	$	6.3
Accounts receivable	159.0
Inventories	213.5
Prepaid expenses and other current assets	6.0
Property, plant and equipment	577.0
Accounts payable and accrued liabilities	(316.1		)
Long-term debt	(52.3		)
Total fair values of net assets acquired	593.4
Less: cash acquired	6.3
Total consideration transferred, net of cash acquired	$	587.1

Unaudited Pro Forma Financial Information

The summary pro forma condensed consolidated financial information presented below for the year ended December 31, 2011 gives effect to the Wynnewood Acquisition as if it had occurred at the beginning of the period presented. The pro forma adjustments are based upon available information and certain assumptions that CVR believes are reasonable. The pro forma net income has been adjusted to reflect amortization and depreciation expense, interest expense, income tax expense and other accounting policy election differences, such as turnaround costs, as if those adjustments had been applied on January 1, 2011. The summary pro forma condensed consolidated financial information is for informational purposes only and does not purport to represent what the Company's consolidated results of operation actually would have been if the Wynnewood Acquisition had occurred at any date, and such data does not purport to project CVR's results of operations for any future period.



	Year Ended December 31, 2011
	(in millions)
	(unaudited)
Net sales	$	7,674.5
Net income	468.8

Acquisition Costs

For the years ended December 31, 2012 and 2011, CVR recognized approximately $11.0 million and $5.2 million, respectively, in transaction fees and integration expenses that are included in selling, general and administrative expense in the Consolidated Statement of Operations. In 2012, these costs primarily relate to accounting and other professional consulting fees incurred associated with post-closing transaction matters and continued integration of various processes, policies, technologies and systems of WEC. In 2011, these costs primarily relate to legal, accounting, initial purchaser discounts and commissions, and other professional fees incurred since the announcement of the Wynnewood Acquisition in November 2011. In addition, the Company entered into a commitment letter for a senior secured one year bridge loan to ensure that financing would be available for the Wynnewood Acquisition in the event that the additional offering of First Lien Notes was not closed by the date of the Wynnewood Acquisition. The bridge loan commitment letter subsequently expired by its terms. A commitment fee and other third-party costs totaling $3.9 million are included in selling, general and administrative expenses associated with the bridge loan commitment. The Company did not incur such expenses for the year ended December 31, 2013 as the Wynnewood refinery’s operations were fully integrated.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
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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
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 805
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-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1524-128463

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7000-128479

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4926-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Share-Based Compensation

12 Months Ended

Dec. 31, 2013

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

Share-Based Compensation

(5) Share-Based Compensation

CALLC Override Units

Prior to CVR's initial public offering, CVR's subsidiaries were held and operated by CALLC, a limited liability company. Management of CVR held an equity interest in CALLC. CALLC issued non-voting override units to certain management members who held common units of CALLC. There were no required capital contributions for the override operating units. In connection with CVR's initial public offering in October 2007, CALLC was split into two entities: CALLC and CALLC II. In connection with this split, management's equity interest in CALLC, including both their common units and non-voting override units, was split so that half of management's equity interest was in CALLC and half was in CALLC II. In addition, in connection with the transfer of the managing general partner of the Nitrogen Fertilizer Partnership to CALLC III in October 2007, CALLC III issued non-voting override units to certain management members of CALLC III.

For the year ended December 31, 2011, CVR, CALLC, CALLC II accounted for share-based compensation in accordance with standards issued by the FASB regarding the treatment of share-based compensation, as well as guidance regarding the accounting for share-based compensation granted to employees of an equity method investee. CVR was allocated non-cash share-based compensation expense from CALLC, CALLC II and CALLC III.

In February 2011, CALLC and CALLC II sold 11,759,023 shares and 15,113,254 shares, respectively, of CVR's common stock, pursuant to an underwritten registered public offering. In May 2011, CALLC sold its remaining shares of CVR's common stock, pursuant to an underwritten registered public offering.

As a result, CALLC and CALLC II ceased to be stockholders of the Company. Subsequent to CALLC II's divestiture of its ownership interest in the Company in February 2011 and CALLC's divestiture of its ownership interest in the Company in May 2011, no additional share-based compensation expense was incurred with respect to override units and phantom units. The final fair values of the override units of CALLC and CALLC II were derived based upon the values resulting from the proceeds received associated with each entity's respective divestiture of its ownership in CVR. These values were utilized to determine the related compensation expense for the unvested units.

The final fair value of the CALLC III override units was derived based upon the proceeds received by CVR GP, LLC upon the purchase of the IDR's by the Nitrogen Fertilizer Partnership. These proceeds were subsequently distributed to the owners of CALLC III, which included the override unitholders. This value was utilized to determine the related compensation expense for the unvested units. No additional share-based compensation was incurred with respect to override units of CALLC III subsequent to June 30, 2011 due to the complete distribution of the value prior to July 1, 2011.

The following table provides key information for the share-based compensation plans related to the override units of CALLC, CALLC II, and CALLC III.



	Benchmark Value (per Unit)		Original Awards Issued		*Compensation Expense for the Year Ended December 31,
Award Type	Benchmark Value (per Unit)		Original Awards Issued	Grant Date	2011
					(in millions)
Override Value Units	$	11.31	1,839,265	June 2005	$	5.0
Override Value Units	$	34.72	144,966	December 2006	0.4
Override Units	$	10.00	642,219	February 2008	0.2
				Total	$	5.6

_______________________________________


*	As CVR Energy's common stock price increased or decreased, compensation expense associated with the unvested CALLC and CALLC II override units increased or was reversed in correlation with the calculation of the fair value under the probability-weighted expected return method.

Due to the divestiture of all ownership in CVR by CALLC and CALLC II and due to the purchase of IDRs from the general partner and the distribution to CALLC III, there was no associated unrecognized compensation expense as of December 31, 2013, 2012 and 2011.

Phantom Unit Plans

CVR, through CRLLC, had two Phantom Unit Appreciation Plans (the "Phantom Unit Plans") whereby directors, employees, and service providers were eligible to be awarded phantom points at the discretion of CVR's board of directors or its compensation committee. Holders of service phantom points received distributions when holders of CALLC and CALLC II override operating units received distributions. Holders of performance phantom points received distributions when CALLC and CALLC II holders of override value units received distributions. In November 2010, CALLC and CALLC II sold common stock of CVR in an underwritten registered public offering. As a result of this offering, the Company made a payment to phantom unit holders totaling approximately $3.6 million. As described above, in February 2011, CALLC and CALLC II completed a sale of CVR common stock pursuant to an underwritten registered public offering. As a result of this offering, the Company made a payment to phantom unitholders of approximately $20.1 million in the first quarter of 2011. As described above, in May 2011, CALLC completed an additional sale of CVR common stock pursuant to an underwritten registered public offering. As a result of this offering, the Company made a payment to phantom unitholders of approximately $9.2 million in the second quarter of 2011.

There was no compensation expense for the years ended December 31, 2013 and 2012 related to the Phantom Unit Plans. Compensation expense for the year ended December 31, 2011 related to the Phantom Unit Plans was approximately $10.6 million. The Phantom Unit Plans were terminated in December 2012. Due to the divestiture of all ownership of CVR by CALLC and CALLC II and the associated payments to the holders of service and phantom performance points, there was no unrecognized compensation expense at December 31, 2013, 2012 and 2011.

Long-Term Incentive Plan — CVR Energy

CVR has a Long-Term Incentive Plan ("LTIP"), which permits the grant of options, stock appreciation rights, restricted shares, restricted stock units, dividend equivalent rights, share awards and performance awards (including performance share units, performance units and performance-based restricted stock). As of December 31, 2013, only restricted shares of CVR common stock, restricted stock units, performance units and stock options had been granted under the LTIP. Individuals who are eligible to receive awards and grants under the LTIP include the Company's employees, officers, consultants, advisors and directors. A summary of the principal features of the LTIP is provided below.

Shares Available for Issuance. The LTIP authorizes 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. Whenever any outstanding award granted under the LTIP expires, is canceled, is settled in cash or is otherwise terminated for any reason without having been exercised or payment having been made in respect of the entire award, the number of shares available for issuance under the LTIP is increased by the number of shares previously allocable to the expired, canceled, settled or otherwise terminated portion of the award. As of December 31, 2013, 6,787,341 shares of common stock were available for issuance under the LTIP.

Restricted Shares

A summary of restricted stock and restricted stock units (collectively "restricted shares") grant activity and changes during the years ended December 31, 2013, 2012 and 2011 is presented below:



	Restricted Shares		Weighted- Average Grant-Date Fair Value		Aggregate Intrinsic Value
					(in millions)
Non-vested at December 31, 2010	1,369,182		$	10.94	$	20.8
Granted	826,959		18.79
Vested	(557,355	)	11.83
Forfeited	(4,632	)	8.67
Non-vested at December 31, 2011	1,634,154		$	14.61	$	30.6
Granted	318,508		43.66
Vested	(740,811	)	13.59
Forfeited	(66,240	)	16.54
Non-vested at December 31, 2012	1,145,611		$	23.24	$	55.9
Granted	2,600		54.75
Vested	(709,959	)	18.73
Forfeited	(78,700	)	42.80
Non-vested at December 31, 2013	359,552		$	28.09	$	15.6

Through the LTIP, restricted shares have been granted to employees of the Company. Prior to the change of control as discussed in Note 3 ("Change of Control"), the restricted shares, when granted, were historically 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 restricted shares generally vest over a three-year period.

The change of control and related Transaction Agreement discussed in Note 3 ("Change of Control") 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 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 of the Company's common stock as determined at the most recent valuation date of December 31 of each year. Additional share-based compensation of approximately $12.4 million was incurred to revalue the awards upon modification for the year ended December 31, 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 during 2013, awards of restricted stock units and dividend equivalent rights were granted to certain employees of CVR. The awards are expected to vest over three years with one-third of the award vesting each year with the exception of awards granted to certain executive officers scheduled to vest over one year. Awards granted in December 2012 to Mr. Lipinski, the Company's Chief Executive Officer and President, were canceled in connection with the issuance of certain performance unit awards as discussed further below. Each restricted stock unit and dividend equivalent right 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.

As of December 31, 2013, there was approximately $4.9 million of total unrecognized compensation cost related to non-vested restricted stock units and associated dividends to be recognized over a weighted-average period of approximately 1.2 years. Total compensation expense for the years ended December 31, 2013, 2012 and 2011 was approximately $13.2 million, $36.9 million and $9.8 million, respectively, related to the restricted stock unit awards.

As of December 31, 2013 and 2012, the Company had a liability of $8.9 million and $19.5 million, respectively, for non-vested restricted stock unit awards and associated dividends, which is recorded in personnel accruals on the Consolidated Balance Sheets. For the years ended December 31, 2013 and 2012, the Company paid cash of $23.8 million and $22.2 million, respectively, to settle liability-classified restricted stock unit awards upon vesting. No cash was paid to settle restricted share awards in 2011.

Performance Unit Awards

In December 2013, the Company entered into Performance Unit Award Agreements with Mr. Lipinski. Certain of the Performance Unit Awards were entered into in connection with the cancellation of Mr. Lipinski's December 2012 restricted stock unit award, as discussed above. In accordance with accounting guidance related to the modification of share-based and other compensatory award arrangements, the Company concluded that the cancellation and concurrent issuance of the performance awards created a substantive service period from the original grant date of the December 2012 restricted stock unit award through the end of the performance period for the related performance awards. Compensation cost for the related awards is being recognized over the substantive service period. Total compensation expense for the year ended December 31, 2013 related to the performance unit awards was $3.9 million.

Stock Options

Activity and price information regarding CVR's stock options granted are summarized as follows:



	Shares		Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term
Outstanding, December 31, 2010	22,900		$	18.03	8.35
Granted	—		—
Exercised	—		—
Forfeited	—		—
Expired	—		—
Outstanding, December 31, 2011	22,900		$	18.03	7.35
Granted	—		—
Exercised	(22,900	)	—
Forfeited	—		—
Expired	—		—
Outstanding, December 31, 2012	—		$	—	—

There were no grants of stock options in 2013, 2012 or 2011. In May 2012, all outstanding stock options equaling an equivalent of 22,900 common shares were exercised. Total compensation expense for the year ended December 31, 2011 related to the stock options was $8,000. No compensation expense related to stock options was recognized for the years ended December 31, 2013 and 2012.

Long-Term Incentive Plan — CVR Partners

In April 2011, the board of directors of the Nitrogen Fertilizer Partnership's 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. As of December 31, 2013, there were 4,745,233 common units available for issuance under the CVR Partners LTIP.

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. Additional share-based compensation incurred to revalue the unvested units upon modification was not material for the year ended December 31, 2012. 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 of the awards changed from an equity-classified award to a liability-classified award.

In December 2013, awards of phantom units and distribution equivalent rights were granted to certain employees of the Nitrogen Fertilizer Partnership and its subsidiaries and its general partner. The awards are expected to vest over three years with one-third of the award vesting each year. Each phantom unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (a) the average fair market value of one unit of the Nitrogen Fertilizer Partnership's common units for the first ten trading days in the month of vesting, plus (b) the per unit cash value of all distributions declared and paid by the Nitrogen Fertilizer Partnership 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.

A summary of common units and phantom units (collectively "units") activity and changes under the CVR Partners LTIP during the years ended December 31, 2013, 2012 and 2011 is presented below:



	Units		Weighted- Average Grant-Date Fair Value		Aggregate Intrinsic Value
					(in millions)
Non-vested at April 13, 2011	—		$	—	$	—
Granted	200,647		22.34
Vested	(36,076	)	19.36
Forfeited	—		—
Non-vested at December 31, 2011	164,571		$	22.99	$	4.1
Granted	95,370		24.53
Vested	(58,129	)	23.08
Forfeited	—		—
Non-vested at December 31, 2012	201,812		$	23.70	$	5.1
Granted	58,536		16.13
Vested	(89,229	)	23.24
Forfeited	—		—
Non-vested at December 31, 2013	171,119		$	21.34	$	2.8

As of December 31, 2013, there was approximately $1.4 million of total unrecognized compensation cost related to the awards under the CVR Partners LTIP to be recognized over a weighted-average period of 1.6 years. Total compensation expense recorded for the years ended December 31, 2013, 2012 and 2011 related to the awards under the CVR Partners LTIP was approximately $1.3 million, $2.2 million and $1.2 million, respectively.

At both December 31, 2013 and 2012, the Nitrogen Fertilizer Partnership had a liability of $0.2 million for cash-settled non-vested phantom unit awards, which is recorded in personnel accruals on the Consolidated Balance Sheets. For the years ended December 31, 2013 and 2012, the Nitrogen Fertilizer Partnership paid cash of $0.2 million and $0.3 million, respectively, to settle liability-classified awards upon vesting. No cash was paid to settle phantom unit awards in 2011.

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 (1) employees of the Refining Partnership and its subsidiaries, (2) employees of the general partner, (3) members of the board of directors of the general partner and (4) certain employees, consultants and directors of CRLLC and CVR Energy who perform services solely for the benefit of the Refining Partnership. 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.

In December 2013, awards of phantom units and distribution equivalent rights were granted to employees of the Refining Partnership and its subsidiaries, its general partner and certain employees of CRLLC and CVR Energy who perform services solely for the benefit of the Refining Partnership. The awards are expected to vest over three years with one-third of the award vesting each year. Each phantom unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (a) the average fair market value of one unit of the Refining Partnership's common units for the first ten trading days in the month of vesting, plus (b) the per unit cash value of all distributions declared and paid by the Refining Partnership 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.

A summary of phantom unit activity and changes under the CVR Refining LTIP during the year ended December 31, 2013 is presented below:



	Phantom Units	Weighted- Average Grant-Date Fair Value		Aggregate Intrinsic Value
				(in millions)
Non-vested at January 16, 2013	—	$	—	$	—
Granted	187,177	21.55
Vested	—	—
Forfeited	—	—
Non-vested at December 31, 2013	187,177	$	21.55	$	4.2

As of December 31, 2013, there was approximately $4.2 million of total unrecognized compensation cost related to the awards under the CVR Refining LTIP to be recognized over a weighted-average period of 2.0 years. Total compensation expense recorded for the year ended December 31, 2013 related to the awards under the CVR Refining LTIP was not material. As the phantom unit awards discussed above are cash-settled awards, they did not reduce the number of common units available for issuance under the plan. As of December 31, 2013, there were 11,070,000 common units available for issuance under the CVR Refining LTIP.

Incentive Unit Awards

In December 2013, the Company granted awards of incentive units and distribution equivalent rights to certain employees of CRLLC and CVR Energy. The awards are expected to vest over three years with one-third of the award vesting each year. Each incentive unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (a) the average fair market value of one unit of the Refining Partnership's common units for the first ten trading days in the month of vesting, plus (b) the per unit cash value of all distributions declared and paid by the Refining Partnership 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.

A summary of incentive unit grant activity and changes during the year ended December 31, 2013 is presented below:



	Incentive Units	Weighted- Average Grant-Date Fair Value		Aggregate Intrinsic Value
				(in millions)
Non-vested at December 31, 2012	—	$	—	$	—
Granted	251,431	22.62
Vested	—	—
Forfeited	—	—
Non-vested at December 31, 2013	251,431	$	22.62	$	5.7

As of December 31, 2013, there was approximately $5.7 million of total unrecognized compensation cost related to non-vested incentive units to be recognized over a weighted-average period of approximately 2.0 years. Total compensation expense for the year ended December 31, 2013 related to the incentive units was not material.

Inventories

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Inventories

(6) Inventories

Inventories consisted of the following:



	December 31,
	2013		2012
	(in millions)
Finished goods	$	268.2	$	275.2
Raw materials and precious metals	177.0		164.3
In-process inventories	36.9		42.8
Parts and supplies	44.5		45.8
	$	526.6	$	528.1

Property, Plant, and Equipment

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Property, Plant, and Equipment

(7) Property, Plant and Equipment

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



	December 31,
	2013		2012
	(in millions)
Land and improvements	$	36.1	$	31.0
Buildings	42.6		40.6
Machinery and equipment	2,312.5		2,089.5
Automotive equipment	19.2		15.0
Furniture and fixtures	18.3		13.7
Leasehold improvements	2.5		2.5
Aircraft	2.3		—
Railcars	7.9		2.5
Construction in progress	164.9		189.2
	2,606.3		2,384.0
Accumulated depreciation	741.9		601.1
	$	1,864.4	$	1,782.9

Capitalized interest recognized as a reduction in interest expense for the years ended December 31, 2013, 2012 and 2011 totaled approximately $3.6 million, $10.8 million and $3.9 million, respectively. Land, building and equipment that are under a capital lease obligation had an original carrying value of approximately $24.8 million and $25.1 million as of December 31, 2013 and 2012, respectively. Amortization of assets held under capital leases is included in depreciation expense.

Goodwill

12 Months Ended

Dec. 31, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

(8) Goodwill

Goodwill and other intangible assets accounting standards provide that goodwill and other intangible assets with indefinite lives are not amortized but instead are tested for impairment on an annual basis. In accordance with these standards, CVR completes its annual test for impairment of goodwill as of November 1 each year. CVR's annual review is performed only at the nitrogen fertilizer segment, as this is the only reporting unit that has goodwill recorded. For the years ended December 31, 2013, 2012 and 2011, the annual test of impairment indicated that the goodwill, attributable to the nitrogen fertilizer segment, was not impaired. As of December 31, 2013 and 2012, goodwill included on the Consolidated Balance Sheets totaled approximately $41.0 million.

In testing goodwill for impairment, the Company applied the guidance in ASU 2011-08, "Testing Goodwill for Impairment," which allows an alternative in certain situations that simplifies the impairment testing of goodwill. This guidance allows an entity the option to first perform a qualitative evaluation to determine whether it is necessary to perform the quantitative two-step goodwill impairment analysis.

The nitrogen fertilizer segment began the qualitative assessment by analyzing the key drivers and other external factors that impact the business in an attempt to determine if any significant events, transactions or other factors had occurred, or were expected to occur, that would impair earnings or competitiveness, thereby impairing the fair value of the nitrogen fertilizer segment. The key drivers that were considered in the evaluation of the nitrogen fertilizer segment's fair value included:


•	general economic conditions;


•	fertilizer pricing;


•	input costs; and


•	customer outlook.

After assessing the totality of events and circumstances, it was determined that it was not more likely than not that the fair value of the nitrogen fertilizer segment was less than the carrying value, and so it was not necessary to perform the two-step goodwill impairment analysis.

Insurance Claims	12 Months Ended
Insurance Claims	Dec. 31, 2013
Insurance [Abstract]
Insurance Claims	(9) Insurance Claims Coffeyville Refinery Incident On December 28, 2010 the Coffeyville crude oil refinery experienced an equipment malfunction and small fire in connection with its fluid catalytic cracking unit ("FCCU"), which led to reduced crude oil throughput. The refinery returned to full operations on January 26, 2011. This interruption adversely impacted the production of refined products for the petroleum business in the first quarter of 2011. Total gross repair and other costs recorded related to the incident as of December 31, 2011 were approximately $8.0 million. No costs were recorded in 2013 or 2012. The Company maintains property damage insurance policies which have an associated deductible of $2.5 million. During 2011, the Company received $4.0 million in insurance proceeds and recorded an insurance receivable related to the incident of approximately $1.3 million, which is included in other current assets in the Consolidated Balance Sheet as of December 31, 2012. The recording of the insurance proceeds and receivable resulted in a reduction of direct operating expenses (exclusive of depreciation and amortization). In February 2013, all insurance claims associated with the FCCU incident were fully settled and closed. Substantially all repair costs incurred in excess of the associated $2.5 million deductible were recovered by insurance.

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Taxes

(10) 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 December 31, 2013, the Company recorded a liability of $0.1 million for federal income taxes due to AEPC under the Tax Allocation Agreement. As of December 31, 2012, the Company recorded an overpayment of approximately $9.2 million, which was applied as a credit against the Company's estimated tax paid to AEPC during the first quarter of 2013. These amounts are recorded as due to parent and due from parent, respectively, in the Consolidated Balance Sheet. During the years ended December 31, 2013 and 2012, the Company paid $260.0 million and $150.7 million, respectively, to AEPC under the Tax Allocation Agreement.

Income tax expense (benefit) is comprised of the following:



	Year Ended December 31,
	2013			2012			2011
	(in millions)
Current
Federal	$	265.8		$	237.3		$	141.3
State	21.5			25.4			8.0
Total current	287.3			262.7			149.3
Deferred
Federal	(93.5		)	(39.8		)	40.3
State	(10.1		)	2.7			19.9
Total deferred	(103.6		)	(37.1		)	60.2
Total income tax expense	$	183.7		$	225.6		$	209.5

The following is a reconciliation of total income tax expense (benefit) to income tax expense (benefit) computed by applying the statutory federal income tax rate (35%) to pretax income (loss):



	Year Ended December 31,
	2013			2012			2011
	(in millions)
Tax computed at federal statutory rate	$	247.0		$	223.4		$	205.8
State income taxes, net of federal tax benefit	16.5			23.9			20.6
State tax incentives, net of federal tax expense	(9.0		)	(5.4		)	(3.2		)
Domestic production activities deduction	(18.5		)	(16.5		)	(10.6		)
Non-deductible share-based compensation	1.5			7.3			2.0
Non-deductible transaction costs	—			4.2			—
IRS interest expense, net	—			0.1			0.1
Noncontrolling interest	(53.0		)	(11.9		)	(11.5		)
Partnership basis adjustment	—			—			4.2
Other, net	(0.8		)	0.5			2.1
Total income tax expense	$	183.7		$	225.6		$	209.5

The Company earns Kansas High Performance Incentive Program ("HPIP") credits for qualified business facility investment within the state of Kansas. CVR recognized a net income tax benefit of approximately $7.8 million, $4.5 million and $3.2 million on a credit of approximately $12.0 million, $6.9 million and $4.9 million for the years ended December 31, 2013, 2012 and 2011, respectively. The Company earns Oklahoma Investment credits for qualified manufacturing facility investment within the state of Oklahoma. CVR recognized a net income tax benefit of approximately $1.2 million and $0.9 million on a credit of approximately $1.8 million and $1.3 million for the years ended December 31, 2013 and 2012, respectively.

The income tax effect of temporary differences that give rise to significant portions of the deferred income tax assets and deferred income tax liabilities at December 31, 2013 and 2012 are as follows:



	Year Ended December 31,
	2013			2012
	(in millions)
Deferred income tax assets:
Allowance for doubtful accounts	$	—		$	0.8
Personnel accruals	8.8			12.9
Inventories	—			3.6
Unrealized derivative losses, net	—			26.2
Accrued expenses	—			2.1
State tax credit carryforward, net of federal expense	19.6			14.4
Contingent liabilities	10.3			10.8
Other	—			2.1
Total gross deferred income tax assets	38.7			72.9
Deferred income tax liabilities:
Property, plant, and equipment	(2.0		)	(282.2		)
Investment in CVR Partners	(87.6		)	(109.7		)
Investment in CVR Refining	(522.1		)	—
Deferred financing	—			(1.1		)
Prepaid expenses	(0.4		)	(9.4		)
Other	(0.5		)	—
Total gross deferred income tax liabilities	(612.6		)	(402.4		)
Net deferred income tax liabilities	$	(573.9	)	$	(329.5	)

At December 31, 2013, CVR has Kansas state income tax credits of approximately $5.3 million, which are available to reduce future Kansas state regular income taxes. These credits, if not used, will expire in 2029. Additionally, CVR has Oklahoma state income tax credits of approximately $8.9 million which are available to reduce future Oklahoma state regular income taxes. These credits have an indefinite life.

In assessing the realizability of deferred tax assets including credit carryforwards, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Although realization is not assured, management believes that it is more likely than not that all of the deferred tax assets will be realized and thus, no valuation allowance was provided as of December 31, 2013 and 2012.

A reconciliation of the unrecognized tax benefits for the years ended December 31, 2013, 2012 and 2011 is as follows:



	Year Ended December 31,
	2013			2012			2011
	(in millions)
Balance beginning of year	$	36.9		$	17.7		$	0.2
Increase based on prior year tax positions	—			4.8			—
Decrease based on prior year tax positions	(6.4		)	(0.1		)	—
Increases in current year tax positions	14.7			14.7			17.5
Settlements	—			—			—
Reductions related to expirations of statute of limitations	—			(0.2		)	—
Balance end of year	$	45.2		$	36.9		$	17.7

Included in the balance of unrecognized tax benefits as of December 31, 2013 and 2012 are $19.1 million and $10.4 million, respectively, of tax benefits that, if recognized, would affect the effective tax rate. The balance of unrecognized tax benefits as of December 31, 2011 include no amounts that, if recognized, would affect the effective tax rate.

CVR recognizes interest expense (income) and penalties on uncertain tax positions and income tax deficiencies (refunds) in income tax expense. CVR recognized interest expense of approximately $2.2 million during 2013. No penalties were recognized during 2013. As of December 31, 2013, CVR has recognized a liability for interest of approximately $2.6 million. No liability was recognized for penalties in 2013. In 2012, CVR recognized interest expense of approximately $0.5 million and penalties of approximately $0.2 million and in total, as of December 31, 2012, had recognized a liability for interest of approximately $0.5 million and penalties of $0.2 million. In 2011, CVR recognized approximately $0.1 million of federal and state interest expense and penalties, and in total as of December 31, 2011, had no liability for interest or penalties.

At December 31, 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, 2009 through December 31, 2012.

Long-Term Debt

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Long-Term Debt

(11) Long-Term Debt

Long-term debt was as follows:



	December 31,
	2013		2012
	(in millions)
10.875% Second Lien Senior Secured Notes, due 2017, net of unamortized discount of $1.8 million as of December 31, 2012	$	—	$	220.9
6.5% Second Lien Senior Secured Notes, due 2022	500.0		500.0
CRNF credit facility	125.0		125.0
Capital lease obligations	49.9		51.2
Long-term debt	$	674.9	$	897.1

Senior Secured Notes

On April 6, 2010, CRLLC and its then wholly-owned subsidiary, Coffeyville Finance, completed a private offering of $275.0 million aggregate principal amount of 9.0% First Lien Senior Secured Notes due 2015 (the "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 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. The associated original issue discount of the Old Notes was amortized to interest expense and other financing costs over the respective terms of the Old Notes.

On December 30, 2010, CRLLC made a voluntary unscheduled principal payment of approximately $27.5 million on the First Lien Notes that resulted in a premium payment of 3.0% and a partial write-off of previously deferred financing costs and unamortized original issue discount totaling approximately $1.6 million in 2010. On May 16, 2011, CRLLC repurchased $2.7 million of the Old Notes at a purchase price of 103.0% of the outstanding principal amount. In connection with the repurchase, CRLLC wrote off a portion of previously deferred financing costs and unamortized original issue discount of approximately $89,000 which is recorded as a loss on extinguishment of debt for the year ended December 31, 2011. CRLLC also recorded additional losses on extinguishment of debt of $81,000 in connection with premiums paid for the repurchase.

On December 15, 2011, CRLLC and Coffeyville Finance issued 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 First Lien Notes issued in 2010, 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 associated original issue premium of $10.0 million for the Additional First Lien Notes was amortized to interest expense and other financing costs over the term of the Additional First Lien Notes. The Additional First Lien Notes were offered in connection with CRLLC's acquisition of WEC. Proceeds of the Additional First Lien Notes were used to partially fund the Wynnewood Acquisition. On November 2, 2011, CRLLC entered into a commitment letter with certain lenders regarding a senior secured one year bridge loan ("the bridge loan"). CRLLC entered into the commitment letter in order to ensure that financing would be available for the Wynnewood Acquisition in the event that the offering of the Additional First Lien Notes was not closed by the date of closing of the Wynnewood Acquisition. Due to the closing of the issuance of the Additional First Lien Notes, the bridge loan commitment expired by its terms. At the closing of the issuance of the Additional First Lien Notes and the Wynnewood Acquisition, a commitment fee was paid to the lenders who provided the commitment. Other third-party costs were incurred. All costs associated with the undrawn bridge loan were fully expensed. In conjunction with the issuance of the Additional First Lien Notes, CRLLC expanded the then existing ABL credit facility (see "ABL Credit Facility" below for further discussion of the expansion and associated accounting treatment) and incurred a commitment fee and other third-party costs associated with the expansion.

CRLLC received total net proceeds from the offering of approximately $202.8 million, net of an underwriting discount of $4.0 million, bridge loan commitment and other associated fees of $3.3 million, an ABL commitment fee of $2.6 million, an Additional First Lien Notes structuring fee of $0.2 million, and certain third-party fees of $0.8 million. The related original issue premium and other debt issuance costs related to the Additional First Lien Notes were amortized over the remaining term of the First Lien Notes. Fees and third-party costs totaling $3.9 million related to the bridge loan commitment were expensed for the year ended December 31, 2011 and are included in selling, general and administrative expenses (exclusive of depreciation and amortization) on the Consolidated Statements of Operations. Fees and third-party costs associated with the ABL credit facility expansion were amortized over the remaining term of the facility.

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 offer for and 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 year ended December 31, 2013 which includes the write-off of previously deferred financing fees of $3.7 million and unamortized original issue discount of $1.8 million.

Old Notes Tender Offer

The completion of the initial public offering of the Nitrogen Fertilizer Partnership in April 2011 triggered a Fertilizer Business Event (as defined in the indentures governing the Old Notes). As a result, the issuers were required to offer to purchase a portion of the Old Notes from holders at a purchase price equal to 103.0% of the principal amount plus accrued and unpaid interest. A Fertilizer Business Event Offer was made on April 14, 2011 to purchase up to $100.0 million of the First Lien Notes and the Second Lien Notes in the second quarter of 2011. Approximately $2.7 million of the Old Notes were repurchased, including approximately $0.5 million of First Lien Notes and $2.2 million of Second Lien Notes.

The change of control discussed in Note 3 ("Change of Control") required CVR to make an offer to repurchase all of the Issuers' outstanding Old Notes. On June 4, 2012, the Issuers offered to purchase all or any part of the Old Notes, at a cash purchase price of 101% of the aggregate principal amount of the Old Notes, plus accrued and unpaid interest, if any. The offer expired on July 5, 2012 with none of the outstanding Old Notes tendered.

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 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. Accordingly, the 2022 Notes are no longer secured. 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 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 fund a completed and settled redemption of 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 these transactions, a loss on extinguishment of debt of $33.4 million was recorded in the Consolidated Statement of Operations in the fourth quarter of 2012, which includes the total premiums paid of $31.6 million and the write-of off 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 $0.4 million of debt registration costs related to the registration and exchange offer during the year ended December 31, 2013, 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 December 31, 2013, the Refining Partnership was in compliance with the covenants contained in the 2022 Notes.

Included in other current liabilities on the Consolidated Balance Sheets is accrued interest payable totaling approximately $5.4 million and $12.2 million, respectively, for the years ended December 31, 2013 and 2012 related to the Old Notes and 2022 Notes. At December 31, 2013, the estimated fair value of the 2022 Notes was approximately $491.3 million. This estimate of fair value is Level 2 as it was determined by quotations obtained from a broker-dealer who makes a market in these and similar securities.

Asset-Backed (ABL) Credit Facility

On February 22, 2011, CRLLC entered into a $250.0 million asset-backed revolving credit agreement ("ABL credit facility") with a group of lenders including Deutsche Bank Trust Company Americas as collateral and administrative agent. This ABL credit facility, which was scheduled to mature in August 2015, replaced the $150.0 million first priority credit facility which was terminated. The ABL credit facility was used to finance ongoing working capital, capital expenditures, letters of credit issuance and general needs of the Company and includes, among other things, a letter of credit sublimit equal to 90% of the total facility commitment and a feature which permits an increase in borrowings of up to $250.0 million (in the aggregate), subject to additional lender commitments. On December 15, 2011, CRLLC entered into an incremental commitment agreement to increase the borrowings under the ABL credit facility to $400.0 million in the aggregate in connection with the Additional First Lien Notes issuance as discussed above. Terms of the ABL credit facility did not change as a result of the additional availability. On December 20, 2012, the ABL credit facility was amended and restated as further discussed below.

In connection with the ABL credit facility, CRLLC incurred lender and other third-party costs of approximately $9.1 million for the year ended December 31, 2011. These costs were deferred and amortized to interest expense and other financing costs using a straight-line method over the term of the facility. In connection with termination of the first priority credit facility, a portion of the unamortized deferred financing costs associated with this facility, totaling approximately $1.9 million, were written off in the first quarter of 2011. In accordance with guidance provided by the FASB regarding the modification of revolving debt arrangements, the remaining approximately $0.8 million of unamortized deferred financing costs associated with the first priority credit facility were amortized over the term of the ABL credit facility.

In connection with the closing of the Nitrogen Fertilizer Partnership's initial public offering in April 2011, the Nitrogen Fertilizer Partnership and CRNF were released as guarantors of the ABL credit facility.

In connection with the change in control described in Note 3 ("Change of Control") above, CRLLC, Deutsche Bank Trust Company Americas, as Administrative Agent and Collateral Agent, the lenders and the other parties thereto, entered into a First Amendment to Credit Agreement effective as of May 7, 2012 (the "ABL First Amendment"), pursuant to which the parties agreed to exclude IEP's acquisition of common stock from the definition of change of control as provided in the ABL credit facility.

Amended and Restated Asset Backed (ABL) Credit Facility

On December 20, 2012, CRLLC, CVR Refining, 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 replaced the ABL credit facility described above and 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, as further discussed in Note 1 ("Organization and History of the Company").

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 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 is also 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 under the facility. The Credit Parties were in compliance with the covenants of the Amended and Restated ABL Credit Facility as of December 31, 2013.

In connection with the Amended and Restated ABL Credit Facility, CRLLC and its subsidiaries incurred lender and other third-party costs of approximately $2.1 million for the year ended December 31, 2012. These costs are being deferred and amortized to interest expense and other financing costs using a straight-line method over the term of the amended facility. In connection with amendment of the ABL credit facility, a portion of the unamortized deferred financing costs associated with the ABL Credit Facility, totaling approximately $4.1 million, were written off in the fourth quarter of 2012. This expense is reflected on the Consolidated Statement of Operations as a loss on extinguishment of debt for the year ended December 31, 2012. In accordance with guidance provided by the FASB regarding the modification of revolving debt arrangements, the remaining approximately $2.8 million of unamortized deferred financing costs associated with the ABL credit facility will continue to be amortized over the term of the Amended and Restated ABL Credit Facility.

As of December 31, 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 December 31, 2013.

Nitrogen Fertilizer Partnership Credit Facility

On April 13, 2011, CRNF, as borrower, and the Nitrogen Fertilizer Partnership, as guarantor, entered into a new 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 December 31, 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. The Nitrogen Fertilizer Partnership, upon the closing of the credit facility, made a special distribution of approximately $87.2 million to CRLLC, in order to, among other things, fund the offer to purchase CRLLC's senior secured notes required upon consummation of the Nitrogen Fertilizer Partnership IPO. The credit facility is used to finance on-going working capital, capital expenditures, letters of credit issuances and general needs of CRNF.

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, 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 December 31, 2013, CRNF was in compliance with the covenants of the credit facility and there were no borrowings outstanding under the credit facility.

In connection with the credit facility, the Nitrogen Fertilizer Partnership incurred lender and other third-party costs of approximately $4.8 million for the year ended December 31, 2011. The costs associated with the credit facility have been deferred and are being amortized over the term of the credit facility as interest expense using the effective-interest amortization method for the term loan facility and the straight-line method for the revolving credit facility.

Deferred Financing Costs

For the years ended December 31, 2013, 2012 and 2011, amortization of deferred financing costs reported as interest expense and other financing costs totaled approximately $2.9 million, $5.0 million and $4.9 million, respectively.

Estimated amortization of deferred financing costs is as follows:




Year Ending December 31,	Deferred Financing
	(in millions)
2014	$	2.8
2015	2.8
2016	2.2
2017	1.9
2018	0.9
Thereafter	3.5
	$	14.1

Capital Lease Obligations

As a result of the Wynnewood Acquisition, the Company acquired certain lease assets and assumed related capital lease obligations related to the 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 190 months remaining through September 2029. The financing agreement relates to the Magellan Pipeline terminals, bulk terminal and loading facility. The lease has 189 months remaining and will expire in September 2029. As of December 31, 2013, the outstanding obligation associated with these arrangements totaled approximately $51.2 million, of which $49.9 million is included in long-term liabilities and $1.3 million is included in current liabilities in the Consolidated Balance Sheets.

Future payments required under capital lease at December 31, 2013 are as follows:



Year Ending December 31,	Capital Lease
	(in millions)
2014	$	6.3
2015	6.4
2016	6.4
2017	6.4
2018	6.5
2019 and thereafter	70.3
Total future payments	102.3
Less: amount representing interest	51.1
Present value of future minimum payments	51.2
Less: current portion	1.3
Long-term portion	$	49.9

Dividends

12 Months Ended

Dec. 31, 2013

Dividends [Abstract]

Dividends

(12) 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 year ended December 31, 2013.

The following is a summary of the quarterly and special dividends paid to stockholders during the year ended December 31, 2013:



	February 19, 2013		May 17, 2013		June 10, 2013		August 19, 2013		November 18, 2013		Total Dividends Paid in 2013
	(in millions, except per share amounts)
Dividend type	Special		Quarterly		Special		Quarterly		Quarterly
Amount paid to IEP	$	391.6	$	53.4	$	462.8	$	53.4	$	53.4	$	1,014.6
Amounts paid to public stockholders	86.0		11.7		101.6		11.7		11.7		222.7
Total amount paid	$	477.6	$	65.1	$	564.4	$	65.1	$	65.1	$	1,237.3
Per common share	$	5.50	$	0.75	$	6.50	$	0.75	$	0.75	$	14.25
Shares outstanding	86.8		86.8		86.8		86.8		86.8

Earnings Per Share

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Earnings Per Share

(13) Earnings Per Share

The computations of the basic and diluted earnings per share for the years ended December 31, 2013, 2012 and 2011 are as follows:



	For the Year Ended December 31,
	2013		2012		2011
	(in millions, except per share data)
Net income attributable to CVR Energy stockholders	$	370.7	$	378.6	$	345.8
Weighted-average number of shares of common stock outstanding	86.8		86.8		86.5
Effect of dilutive securities:
Non-vested restricted shares	—		0.6		1.3
Weighted-average number of shares of common stock outstanding assuming dilution	86.8		87.4		87.8
Basic earnings per share	$	4.27	$	4.36	$	4.00
Diluted earnings per share	$	4.27	$	4.33	$	3.94

Outstanding stock options totaling 18,533 common shares were excluded from the diluted earnings per share calculation for the year ended December 31, 2011, as they were antidilutive. All outstanding stock options totaling 22,900 were exercised in May 2012. There were no dilutive awards outstanding during the year-ended December 31, 2013, as all unvested awards under the LTIP were liability-classified awards. See Note 5 ("Share-Based Compensation").

Benefit Plans	12 Months Ended
Benefit Plans	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]
Benefit Plans	(14) Benefit Plans As of December 31, 2013, CVR sponsored two defined-contribution 401(k) plans (the "Plans") for all employees. Participants in the Plans may elect to contribute up to 50% of their annual salaries and up to 100% of their annual income sharing. CVR matches up to 100% of the first 6% of the participant's contribution for the nonunion and union plans. All Plans are administered by CVR and contributions for the union plan were determined in accordance with provisions of negotiated labor contracts. Participants in both Plans are immediately vested in their individual contributions. Both Plans have a three-year vesting schedule for CVR's matching funds and contain a provision to count service with any predecessor organization. CVR's contributions under the Plans were approximately $6.1 million, $4.5 million and $2.3 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2013

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

(15) Commitments and Contingencies

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



Year Ending December 31,	Operating Leases		Unconditional Purchase Obligations(1)
	(in millions)
2014	$	9.5	$	121.4
2015	7.9		109.5
2016	6.9		102.4
2017	4.2		101.2
2018	3.0		101.2
Thereafter	5.2		882.7
	$	36.7	$	1,418.4

_______________________________________

(1)

This amount includes approximately $973.0 million payable ratably over seventeen 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 railcars, and real properties under long-term operating leases expiring at various dates. For the years ended December 31, 2013, 2012 and 2011, lease expense totaled approximately $9.4 million, $7.7 million and $5.1 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. For the years ended December 31, 2013, 2012 and 2011, total expense of $126.1 million, $116.7 million and $87.6 million, respectively was incurred related to long-term commitments.

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"). 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 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 within the next year 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 consolidated financial statements. There can be no assurance that management's beliefs or opinions with respect to liability for potential litigation matters are accurate.

Samson Resources Company, Samson Lone Star, LLC and Samson Contour Energy E&P, LLC (together, "Samson") filed fifteen lawsuits in federal and state courts in Oklahoma and two lawsuits in state courts in New Mexico against CRRM and other defendants between March 2009 and July 2009. In addition, in May 2010, separate groups of plaintiffs (the "Anstine and Arrow cases") filed two lawsuits against CRRM and other defendants in state court in Oklahoma and Kansas. All of the lawsuits filed in state court were removed to federal court. All of the lawsuits (except for the New Mexico suits, which remained in federal court in New Mexico) were then transferred to the Bankruptcy Court for the United States District Court for the District of Delaware, where the SemGroup bankruptcy resides. In March 2011, CRRM was dismissed without prejudice from the New Mexico suits. All of the lawsuits alleged that Samson or other respective plaintiffs sold crude oil to a group of companies, which generally are known as SemCrude or SemGroup (collectively, "Sem"), which later declared bankruptcy and that Sem did not pay such plaintiffs for all of the crude oil purchased from Sem. The Samson lawsuits further alleged that Sem sold some of the crude oil purchased from Samson to J. Aron & Company ("J. Aron") and that J. Aron sold some of this crude oil to CRRM. All of the lawsuits sought the same remedy, the imposition of a trust, an accounting and the return of crude oil or the proceeds therefrom. The amount of the plaintiffs' alleged claims is unknown since the price and amount of crude oil sold by the plaintiffs and eventually received by CRRM through Sem and J. Aron, if any, is unknown. CRRM timely paid for all crude oil purchased from J. Aron. On January 26, 2011, CRRM and J. Aron entered into an agreement whereby J. Aron agreed to indemnify and defend CRRM from any damage, out-of-pocket expense or loss in connection with any crude oil involved in the lawsuits which CRRM purchased through J. Aron, and J. Aron agreed to reimburse CRRM's prior attorney fees and out-of-pocket expenses in connection with the lawsuits. The indemnification agreement does not provide reimbursement for any damages that CRRM may be liable for in connection with any purchases it made directly from Sem. Samson and CRRM entered a stipulation of dismissal with respect to all of the Samson cases and the Samson cases were dismissed with prejudice on February 8, 2012. In February 2013, CRRM agreed to a settlement in the Anstine and Arrow cases, which was finalized with the plaintiffs in June 2013, and CRRM was dismissed with prejudice. The settlement did not have a material adverse effect on the consolidated financial statements.

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 Carl C. Icahn and certain of his affiliates. CVR believes it has meritorious defenses and intends to vigorously defend against the suit. This amount has been fully accrued as of December 31, 2013 and 2012.

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 Carl C. Icahn and certain of his affiliates. CVR believes it has meritorious defenses and intends to vigorously defend against the suit. This amount has been fully accrued as of December 31, 2013 and 2012.

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 arose 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 had provided notice to Gary-Williams that it sought indemnification for various breaches of the Purchase Agreement and had subsequently made a claim 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, alleged that CVR breached the Purchase Agreement and the Escrow Agreement, and sought 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.

In November 2013, each of the claims related to the Purchase Agreement and Escrow Agreement were settled by CVR and Gary-Williams, and the lawsuit was subsequently dismissed. Funds received by CVR from the Escrow Agreement under the settlement were not material and are included in other income in the Consolidated Statement of Operations for the year ended December 31, 2013.

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 December 31, 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 claims are 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 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 has lowered and will lower CRNF's property taxes by about $10.7 million per year (as compared to the 2012 tax year) for tax years 2013 to 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 Coffeyville refinery on July 1, 2007, due to the short amount of time available to shutdown and secure the refinery in preparation for the flood that occurred on June 30, 2007. In connection with the discharge, the Company received in May 2008, 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 consolidated financial statements. The Company believes that the resolution of the remaining claim will not have a material adverse effect on the consolidated financial statements.

As a result of the crude oil discharge that occurred on July 1, 2007, the Company entered into an administrative order on consent (the "Consent Order") with the U.S. Environmental Protection Agency (the "EPA") on July 10, 2007. As set forth in the Consent Order, the EPA concluded that the discharge of crude oil from the Coffeyville refinery caused an imminent and substantial threat to the public health and welfare. Pursuant to the Consent Order, the Company agreed to perform specified remedial actions to respond to the discharge of crude oil from the refinery. The substantial majority of all required remedial actions were completed by January 31, 2009. The Company prepared and provided its final report to the EPA in January 2011 to satisfy the final requirement of the Consent Order. In April 2011, the EPA provided the Company with a notice of completion indicating that the Company has no continuing obligations under the Consent Order, while reserving its rights to recover oversight costs and penalties.

On October 25, 2010, the Company received a letter from the United States Coast Guard on behalf of 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 CWA and 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 related to the CWA claims 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 claims related to alleged non-compliance with RMP. The agreement is memorialized in a separate consent decree that 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 claims. The RMP consent decree also requires CRRM to conduct several audits related to compliance with RMP requirements.

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 ("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 potential governmental oversight costs arising from oil spills into the waters of the United States, which has been broadly interpreted to include most water bodies including intermittent streams.

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-20 and Docket No. VII-95-H-11, respectively). As of December 31, 2013 and 2012, environmental accruals of approximately $1.5 million and $2.3 million, respectively, were reflected in the Consolidated Balance Sheets for probable and estimated costs for remediation of environmental contamination under the RCRA Administrative Orders, for which approximately $0.3 million and $0.7 million, respectively, are included in other current liabilities. 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 December 31, 2013 and 2012, respectively. The accruals include estimated closure and post-closure costs of approximately $0.7 million and $0.8 million for two landfills at December 31, 2013 and 2012, respectively. The estimated future payments for these required obligations are as follows:



Year Ending December 31,	Amount
	(in millions)
2014	$	0.3
2015	0.2
2016	0.1
2017	0.1
2018	0.1
Thereafter	1.0
Undiscounted total	1.8
Less amounts representing interest at 2.73%	0.3
Accrued environmental liabilities at December 31, 2013	$	1.5

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 loss of small refiner status. Accordingly, the MSAT II projects have been accelerated by three months. 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 December 31, 2013, $24.6 million and $52.2 million have 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. Due to mandates in the RFS requiring increasing volumes of renewable fuels to replace petroleum products in the U.S. motor fuel market, there may be a decrease in demand for petroleum products. 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 that the final 2013 renewable fuel standard percentage would be 9.74%. Beginning in 2011, the Coffeyville refinery was required to blend renewable fuels into its gasoline and diesel fuel or purchase RINs in lieu of blending, and in 2013, the Wynnewood refinery was subject to the RFS for the first time. However, because the cost of purchasing RINs has been extremely volatile and has significantly increased over the last year, the Wynnewood refinery has petitioned the EPA as a "small refinery" for hardship relief from the RFS requirements in 2013 and 2014 based on the "disproportionate economic impact" 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 was extremely volatile in 2013, as the EPA's proposed 2013 renewable fuel volume mandates approached the "blend wall." The blend wall refers to the point at which refiners are required to blend more ethanol into the transportation supply than can be supported by the demand for E10 gasoline (gasoline containing 10 percent ethanol by volume). The EPA has published the proposed volume mandates for 2014, which acknowledge the blend wall and are generally lower than the volumes for 2013 and lower than statutory mandates. The price of RINs decreased significantly after the 2014 mandate was published; however, RIN prices have remained volatile and have increased in 2014. The cost of RINs for the years ended December 31, 2013, 2012 and 2011 was approximately $180.5 million, $21.0 million and $19.0 million, respectively. As of December 31, 2013 and 2012, the petroleum business’ biofuel blending obligation was approximately $17.4 million and $1.1 million, respectively, which is recorded in other current liabilities in the Consolidated Balance Sheets. The future cost of RINs for the petroleum business going forward is difficult to estimate. In particular, the cost of RINs is dependent upon a variety of factors, which include the availability of RINs for purchase, 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 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 was entered by the U.S. District Court for the District of Kansas on April 19, 2012. 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. The 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.

WRC entered into a Consent Order with the Oklahoma Department of Environmental Quality ("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 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. The remaining costs are expected to be $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 air inspections of the Wynnewood refinery and pursues enforcement related to any alleged non-compliance seeking civil penalties and injunctive relief, which may necessitate the installation of controls. In January 2014, ODEQ issued a full compliance evaluation report covering the period from December 2010 through June 2013, which covered periods of GWEC ownership and operation and, in some cases, continued into CVR Refining's ownership of the Wynnewood refinery. ODEQ has indicated that it will pursue enforcement related to the alleged non-compliance and that it expects to enter into a second consent order with WRC, which would necessitate the payment of a civil penalty and the implementation of injunctive relief to address the alleged non-compliance. The costs of any such enforcement action cannot be predicted at this time. However, based on its 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 non-compliance by WRC with its Oklahoma Pollutant Discharge Elimination System ("OPDES") 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 its 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.

In January 2014, ODEQ issued a Notice of Violation to the Wynnewood refinery related to alleged violations of its OPDES permit. The costs of any related enforcement action cannot be predicted at this time. However, based on the Company's experience related to CWA enforcement, it does not anticipate that the costs of any civil penalties, required additional controls or operational changes would be material.

In January 2014, the EPA also issued an inspection report to the Wynnewood refinery related to a RCRA compliance evaluation inspection conducted in March 2013. The inspection report identified areas of concern for which the EPA may take enforcement action. The costs of any related enforcement action cannot be predicted at this time. However, based on the Company's experiences related to RCRA enforcement, it does not anticipate that the costs of any civil penalties, 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 the 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 years ended December 31, 2013, 2012 and 2011, capital expenditures were approximately $111.3 million, $28.4 million and $7.6 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 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 has been no evidence of 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 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%. Two such entities, ACF Industries LLC (“ACF”) and Federal-Mogul, are the sponsors 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 December 31, 2013. If the ACF and Federal-Mogul plans were voluntarily terminated, they would be collectively underfunded by approximately $591.8 million as of December 31, 2013. 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 consolidated financial statements.

Fair Value Measurements

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Fair Value Measurements

(16) Fair Value Measurement

ASC Topic 820 — Fair Value Measurements and Disclosures ("ASC 820") established a single authoritative definition of fair value when accounting rules require the use of fair value, set out a framework for measuring fair value and required additional disclosures about fair value measurements. ASC 820 clarifies that fair value is an exit price, representing the amount from the perspective of a market participant that holds the asset or owes the liability at the measurement date.

ASC 820 discusses valuation techniques, such as the market approach (prices and other relevant information generated by market transactions involving identical or comparable assets, liabilities or a group of assets and liabilities such as a business), the income approach (techniques to convert future amounts to a single current amount based on market expectations about those future amounts including present value techniques and option pricing), and the cost approach (amount that would be required currently to replace the service capacity of an asset which is often referred to as a replacement cost). 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 December 31, 2013 and 2012:



	December 31, 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)	—		0.9			—		0.9
Other long-term assets (other derivative agreements)	—		0.1			—		0.1
Total Assets	$	81.0	$	1.0		$	—	$	82.0
Other current liabilities (other derivative agreements)	—		(15.3		)	—		(15.3		)
Other current liabilities (interest rate swap)	—		(0.9		)	—		(0.9		)
Other current liabilities (biofuel blending obligations)	—		(16.2		)	—		(16.2		)
Other long-term liabilities (other derivative agreements)	—		(1.8		)	—		(1.8		)
Other long-term liabilities (interest rate swap)	—		(1.0		)	—		(1.0		)
Total Liabilities	$	—	$	(35.2	)	$	—	$	(35.2	)



	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 obligations)	—		(1.1		)	—		(1.1		)
Other long-term liabilities (interest rate swap)	—		(1.9		)	—		(1.9		)
Total Liabilities	$	—	$	(71.6	)	$	—	$	(71.6	)

As of December 31, 2013 and 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 11 ("Long-Term Debt"). The Refining Partnership’s commodity derivative contracts and the uncommitted biofuel blending obligation, which use fair value measurements and are valued using broker quoted market prices of similar instruments, are considered Level 2 inputs. 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 year ended December 31, 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 year ended December 31, 2013. As of December 31, 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 year ended December 31, 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 + Details

Derivative Financial Instruments

12 Months Ended

Dec. 31, 2013

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Financial Instruments

(17) Derivative Financial Instruments

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



	Year Ended December 31,
	2013		2012			2011
	(in millions)
Current period settlement on derivative contracts	$	6.4	$	(137.6	)	$	(7.2	)
Gain (loss) on derivatives, net	57.1		(285.6		)	78.1

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 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 Consolidated Balance Sheets. The maintenance margin balance is included within other current assets within the Consolidated Balance Sheets. Dependent upon the position of the open commodity derivatives, the amounts are accounted for as other current assets or other current liabilities within the 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 December 31, 2013 was an immaterial net gain included in other current assets. For the years ended December 31, 2013, 2012 and 2011, the Company recognized net losses of $2.9 million, $11.7 million and $2.6 million, respectively, which are recorded in gain (loss) on derivatives, net in the Consolidated Statement 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 Consolidated Balance Sheets with changes in fair value currently recognized in the 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 both December 31, 2013 and 2012, the Refining Partnership had open commodity hedging instruments consisting of 23.3 million barrels of crack spreads primarily to fix the margin on a portion of its future gasoline and distillate production. The fair value of the outstanding contracts at December 31, 2013 was a net unrealized loss of $16.1 million, of which $0.9 million is included in current assets, $0.1 million is included in other long-term assets, $15.3 million is included in current liabilities and $1.8 million is included in other long-term liabilities. The fair value of the outstanding contracts at December 31, 2012 was a net unrealized loss of $66.8 million, $67.7 million of which is included in current liabilities and $0.9 million is included in other long-term assets. For the years ended December 31, 2013, 2012 and 2011, the Refining Partnership recognized a net gain of $60.1 million, a net loss of $273.9 million and a net gain of $80.4 million, respectively, which are recorded in gain (loss) on derivatives, net in the 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. 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 will be 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 governed by the CRNF credit agreement. At December 31, 2013, the effective rate was approximately 4.56%. 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 AOCI, and will be reclassified into interest expense when the interest rate swap transaction affects earnings. Any ineffective portion of the gain or loss will be recognized immediately in interest expense on the 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 Consolidated Statements of Operations was $1.1 million, $1.0 million and $0.3 million, respectively, for the years ended December 31, 2013, 2012 and 2011, respectively. For the years ended December 31, 2013, 2012 and 2011, the Nitrogen Fertilizer Partnership recognized a decrease in the fair value of the interest rate swap agreements of $0.2 million, $1.4 million and $3.1 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 Consolidated Balance Sheets. As of December 31, 2013, the counterparty credit risk adjustment was not material to the 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 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 Consolidated Balance Sheets as of December 31, 2013 and 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 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 December 31, 2013 are recorded as current assets, non-current assets, current liabilities and non-current liabilities in prepaid expenses and other current assets, other long-term assets, other current liabilities and other long-term liabilities, respectively, in the Consolidated Balance Sheets as follows:



	As of December 31, 2013
Description	Gross Current Assets		Gross Amounts Offset			Net Current Assets Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	4.3	$	(3.4	)	$	0.9	$	—	$	0.9
Total	$	4.3	$	(3.4	)	$	0.9	$	—	$	0.9



	As of December 31, 2013
Description	Gross Non-Current Assets		Gross Amounts Offset		Net Non-Current Assets Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	0.1	$	—	$	0.1	$	—	$	0.1
Total	$	0.1	$	—	$	0.1	$	—	$	0.1



	As of December 31, 2013
Description	Gross Current Liabilities		Gross Amounts Offset			Net Current Liabilities Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	31.4	$	(16.1	)	$	15.3	$	—	$	15.3
Total	$	31.4	$	(16.1	)	$	15.3	$	—	$	15.3



	As of December 31, 2013
Description	Gross Non-Current Liabilities		Gross Amounts Offset			Net Non-Current Liabilities Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	1.9	$	(0.1	)	$	1.8	$	—	$	1.8
Total	$	1.9	$	(0.1	)	$	1.8	$	—	$	1.8

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 Consolidated Balance Sheets and as current liabilities in other current liabilities in the 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 derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41620-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624163-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579240-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 4D
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624177-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7668309&loc=d3e80784-113994

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41641-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579245-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4H
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 18: http://www.xbrl.org/2003/role/presentationRef
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Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Subparagraph (SX 210.4-08.(n))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2013
Related Party Transactions [Abstract]
Related Party Transactions	(18) Related Party Transactions 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 December 31, 2013, IEP owned approximately 82% of all common shares outstanding. See Note 3 ("Change of Control") for additional discussion. Until February 2011, the Goldman Sachs Funds and Kelso Funds owned approximately 40% of CVR. On February 8, 2011, GS and Kelso completed a registered public offering, whereby GS sold into the public market its remaining ownership interest in CVR and Kelso substantially reduced its interest in the Company. On May 26, 2011, Kelso completed a registered public offering in which Kelso sold into the market its remaining ownership interest in CVR. As a result of these sales, the Goldman Sachs Funds and Kelso Funds are no longer stockholders of the Company. Lease From March 2009 until June 2013, the Company, through the Nitrogen Fertilizer Partnership, leased 199 railcars from American Railcar Leasing LLC, a company controlled by IEP, 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 years ended December 31, 2013, 2012 and 2011, $0.4 million, $1.1 million and $1.1 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 Consolidated Statements of Operations. International Truck Purchase During the year ended December 31, 2013, the Refining Partnership purchased seven trucks from a subsidiary of Navistar International Corporation ("Navistar") for approximately $0.8 million. 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 December 31, 2013, the Company recorded approximately $0.1 million for federal income taxes due to AEPC under the Tax Allocation Agreement. As of December 31, 2012, the Company recorded an overpayment of approximately $9.2 million, which was applied as a credit against the Company's estimated tax paid to AEPC during the first quarter of 2013. During the years ended December 31, 2013 and 2012, the Company paid $260.0 million and $150.7 million, respectively, to AEPC under the Tax Allocation Agreement. Insight Portfolio Group (formerly Icahn Sourcing, LLC) Insight Portfolio Group LLC is an entity formed and controlled 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. CVR Energy was a member of the buying group in 2012. 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 $0.1 million during the year ended December 31, 2013. The Company did not pay Insight Portfolio Group any fees or other amounts with respect to the buying group arrangement in 2012. 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. Financing and Other In connection with the Nitrogen Fertilizer Partnership IPO, an affiliate of GS received an underwriting fee of approximately $5.7 million for its role as a joint book-running manager. In April 2011, CRNF entered into a credit facility as discussed further in Note 11 ("Long-Term Debt") whereby an affiliate of GS was paid fees and expenses of approximately $2.0 million. For the year ended December 31, 2011, the Company recognized approximately $0.5 million in expenses for the benefit of GS, Kelso and the president, chief executive officer and chairman of the Board of CVR, in connection with CVR's Registration Rights Agreement. These amounts included registration and filing fees, printing fees, external accounting fees and external legal fees.

- 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 + Details

Business Segments

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Business Segments

(19) 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 $9.6 million, $9.9 million and $11.4 million for the years ended December 31, 2013, 2012 and 2011, respectively.

The petroleum segment recorded intercompany cost of product sold (exclusive of depreciation and amortization) for the hydrogen purchases described below under "Nitrogen Fertilizer" of approximately $11.4 million, $6.1 million and $13.2 million for the years ended December 31, 2013, 2012 and 2011, respectively. The petroleum segment recorded intercompany revenue for hydrogen sales of approximately $0.6 million for the year ended December 31, 2013.

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 $9.8 million, $10.2 million and $10.7 million for the years ended December 31, 2013, 2012 and 2011, 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 years ended December 31, 2013, 2012 and 2011, the net sales generated from intercompany hydrogen sales were $11.4 million, $6.3 million and $14.2 million, respectively. For the years ended December 31, 2013, 2012 and 2011, the nitrogen fertilizer segment also recognized approximately $0.6 million, $0.2 million and $1.0 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 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:



	Year Ended December 31,
	2013			2012			2011
	(in millions)
Net sales
Petroleum	$	8,683.5		$	8,281.5		$	4,751.8
Nitrogen Fertilizer	323.7			302.3			302.9
Intersegment elimination	(21.4		)	(16.5		)	(25.6		)
Total	$	8,985.8		$	8,567.3		$	5,029.1
Cost of product sold (exclusive of depreciation and amortization)
Petroleum	$	7,526.7		$	6,667.3		$	3,926.6
Nitrogen Fertilizer	58.1			46.1			42.5
Intersegment elimination	(21.6		)	(16.5		)	(25.6		)
Total	$	7,563.2		$	6,696.9		$	3,943.5
Direct operating expenses (exclusive of depreciation and amortization)
Petroleum	$	361.7		$	426.5		$	247.7
Nitrogen Fertilizer	94.1			95.6			86.5
Other	—			—			(0.1		)
Total	$	455.8		$	522.1		$	334.1
Depreciation and amortization
Petroleum	$	114.3		$	107.6		$	69.9
Nitrogen Fertilizer	25.6			20.7			18.9
Other	2.9			1.7			1.5
Total	$	142.8		$	130.0		$	90.3
Operating income
Petroleum	$	603.0		$	1,012.5		$	465.7
Nitrogen Fertilizer	124.9			115.8			136.2
Other	(17.4		)	(93.4		)	(35.3		)
Total	$	710.5		$	1,034.9		$	566.6
Capital expenditures
Petroleum	$	204.5		$	120.0		$	68.6
Nitrogen fertilizer	43.8			82.2			19.1
Other	8.2			10.0			3.5
Total	$	256.5		$	212.2		$	91.2



	Year Ended December 31,
	2013		2012		2011
	(in millions)
Total assets
Petroleum	$	2,533.3	$	2,258.5	$	2,322.1
Nitrogen Fertilizer	593.5		623.0		659.3
Other	539.0		729.4		137.9
Total	$	3,665.8	$	3,610.9	$	3,119.3
Goodwill
Petroleum	$	—	$	—	$	—
Nitrogen Fertilizer	41.0		41.0		41.0
Other	—		—		—
Total	$	41.0	$	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
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Name Accounting Standards Codification
-Topic 280
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

+ Details

Major Customers and Suppliers

12 Months Ended

Dec. 31, 2013

Major Customers and Suppliers

Major Customers and Suppliers

(20) Major Customers and Suppliers

Sales to major customers as a percentage of the respective segment's sales were as follows:



	Year Ended December 31,
	2013		2012		2011
Petroleum
Customer A	12	%	10	%	15	%
Customer B	9	%	9	%	12	%
	21	%	19	%	27	%
Nitrogen Fertilizer
Customer C	15	%	10	%	17	%
Customer D	13	%	10	%	12	%
	28	%	20	%	29	%

The petroleum segment obtained crude oil from one supplier under a long-term supply agreement during 2013, 2012 and 2011. The crude oil purchased from this supplier is governed by a long-term contract. Volume contracted as a percentage of the total crude oil purchases (in barrels) for each of the periods was as follows:



	Year Ended December 31,
	2013		2012		2011
Petroleum
Supplier A	69	%	45	%	65	%

The nitrogen fertilizer segment maintains long-term contracts with one supplier. Purchases from this supplier as a percentage of direct operating expenses (exclusive of depreciation and amortization) were as follows:



	Year Ended December 31,
	2013		2012		2011
Nitrogen Fertilizer
Supplier B	4	%	5	%	5	%

Selected Quarterly Financial Information (unaudited)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Financial Information (unaudited)

(21) Selected Quarterly Financial Information (unaudited)

Summarized quarterly financial data for December 31, 2013 and 2012.



	Year Ended December 31, 2013
	Quarter
	First			Second			Third			Fourth
	(in millions except per share data)
Net sales	$	2,352.4		$	2,220.3		$	1,977.1		$	2,436.0
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	1,813.6			1,785.4			1,744.4			2,219.7
Direct operating expenses (exclusive of depreciation and amortization)	108.5			108.3			128.4			110.6
Selling, general and administrative (exclusive of depreciation and amortization)	28.4			28.9			27.7			28.6
Depreciation and amortization	34.2			35.0			36.2			37.4
Total operating costs and expenses	1,984.7			1,957.6			1,936.7			2,396.3
Operating income	367.7			262.7			40.4			39.7
Other income (expense):
Interest expense and other financing costs	(15.4		)	(12.5		)	(11.7		)	(10.9		)
Interest income	0.3			0.3			0.3			0.3
Gain (loss) on derivatives, net	(20.0		)	120.5			72.5			(115.9		)
Loss on extinguishment of debt	(26.1		)	—			—			—
Other income, net	—			0.2			6.2			7.1
Total other income (expense)	(61.2		)	108.5			67.3			(119.4		)
Income (loss) before income tax expense	306.5			371.2			107.7			(79.7		)
Income tax expense (benefit)	93.8			99.5			29.5			(39.1		)
Net income (loss)	212.7			271.7			78.2			(40.6		)
Less: Net income (loss) attributable to noncontrolling interest	47.7			88.3			34.2			(18.9		)
Net income (loss) attributable to CVR Energy stockholders	$	165.0		$	183.4		$	44.0		$	(21.7	)

Net earnings (loss) per share
Basic	$	1.90		$	2.11		$	0.51		$	(0.25	)
Diluted	$	1.90		$	2.11		$	0.51		$	(0.25	)

Weighted-average common shares outstanding
Basic	86.8			86.8			86.8			86.8
Diluted	86.8			86.8			86.8			86.8



	Year Ended December 31, 2012
	Quarter
	First			Second			Third			Fourth
	(in millions except per share data)
Net sales	$	1,968.6		$	2,308.3		$	2,409.6		$	1,880.8
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	1,635.2			1,874.2			1,702.5			1,485.1
Direct operating expenses (exclusive of depreciation and amortization)	115.5			94.1			109.9			202.5
Selling, general and administrative (exclusive of depreciation and amortization)	45.3			72.0			30.4			35.7
Depreciation and amortization	32.1			32.2			33.1			32.6
Total operating costs and expenses	1,828.1			2,072.5			1,875.9			1,755.9
Operating income	140.5			235.8			533.7			124.9
Other income (expense):
Interest expense and other financing costs	(19.2		)	(19.0		)	(18.9		)	(18.2		)
Interest income	—			0.2			0.3			0.3
Gain (loss) on derivatives, net	(147.2		)	38.8			(168.9		)	(8.2		)
Loss on extinguishment of debt	—			—			—			(37.5		)
Other income (expense), net	0.1			0.6			(0.1		)	0.2
Total other income (expense)	(166.3		)	20.6			(187.6		)	(63.4		)
Income (loss) before income tax expense	(25.8		)	256.4			346.1			61.5
Income tax expense (benefit)	(9.8		)	91.1			127.6			16.7
Net income (loss)	(16.0		)	165.3			218.5			44.8
Less: Net income attributable to noncontrolling interest	9.2			10.6			9.6			4.6
Net income (loss) attributable to CVR Energy stockholders	$	(25.2	)	$	154.7		$	208.9		$	40.2

Net earnings (loss) per share
Basic	$	(0.29	)	$	1.78		$	2.41		$	0.46
Diluted	$	(0.29	)	$	1.75		$	2.41		$	0.46

Weighted-average common shares outstanding
Basic	86.8			86.8			86.8			86.8
Diluted	86.8			88.5			86.8			86.8

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2013
Subsequent Events [Abstract]
Subsequent Events	(22) Subsequent Events Dividend On February 19, 2014, the board of directors of the Company declared a cash dividend for the fourth 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 March 10, 2014 to stockholders of record at the close of business on March 3, 2014. IEP will receive $53.4 million in respect of its 82% ownership interest in the Company’s shares. Nitrogen Fertilizer Partnership Distribution On February 19, 2014, the board of directors of the Nitrogen Fertilizer Partnership's general partner declared a cash distribution for the fourth quarter of 2013 to the Nitrogen Fertilizer Partnership's unitholders of $0.43 per unit, or $31.4 million in aggregate. The cash distribution will be paid on March 10, 2014 to unitholders of record at the close of business on March 3, 2014. The Company will receive $16.7 million in respect of our common units. Refining Partnership Distribution On February 19, 2014, the board of directors of the Refining Partnership’s general partner declared a cash distribution for the fourth quarter of 2013 to the Refining Partnership’s unitholders of $0.45 per common unit, or $66.4 million in aggregate. The cash distribution will be paid on March 10, 2014 to unitholders of record at the close of business on March 3, 2014. The Company will receive $47.1 million in respect of its Refining Partnership common units.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Principles of Consolidation

Cash and Cash Equivalents

Accounts Receivable, net

Inventories

Prepaid Expenses and Other Current Assets

Property, Plant, and Equipment



Asset	Range of Useful Lives, in Years
Improvements to land	15 to 30
Buildings	20 to 30
Machinery and equipment	5 to 30
Automotive equipment	5 to 15
Furniture and fixtures	3 to 10
Aircraft	20
Railcars	25 to 40

Goodwill and Intangible Assets

Deferred Financing Costs, Underwriting and Original Issue Discount

Planned Major Maintenance Costs

Cost Classifications

Income Taxes

Impairment of Long-Lived Assets

Revenue Recognition

Shipping Costs

Derivative Instruments and Fair Value of Financial Instruments

Share-Based Compensation

Treasury Stock

Environmental Matters

Use of Estimates

Subsequent Events

New Accounting Pronouncements

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Schedule of lives used in computing depreciation for depreciable assets

The lives used in computing depreciation for such assets are as follows:



Asset	Range of Useful Lives, in Years
Improvements to land	15 to 30
Buildings	20 to 30
Machinery and equipment	5 to 30
Automotive equipment	5 to 15
Furniture and fixtures	3 to 10
Aircraft	20
Railcars	25 to 40

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



	December 31,
	2013		2012
	(in millions)
Land and improvements	$	36.1	$	31.0
Buildings	42.6		40.6
Machinery and equipment	2,312.5		2,089.5
Automotive equipment	19.2		15.0
Furniture and fixtures	18.3		13.7
Leasehold improvements	2.5		2.5
Aircraft	2.3		—
Railcars	7.9		2.5
Construction in progress	164.9		189.2
	2,606.3		2,384.0
Accumulated depreciation	741.9		601.1
	$	1,864.4	$	1,782.9

Wynnewood Acquisition (Tables)

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Schedule of total final purchase price allocated to GWEC's net tangible assets based on their fair values

The following table, set forth below, displays the total final purchase price allocated to WEC's net tangible assets based on their fair values as of December 15, 2011 (in millions):



Cash and cash equivalents	$	6.3
Accounts receivable	159.0
Inventories	213.5
Prepaid expenses and other current assets	6.0
Property, plant and equipment	577.0
Accounts payable and accrued liabilities	(316.1		)
Long-term debt	(52.3		)
Total fair values of net assets acquired	593.4
Less: cash acquired	6.3
Total consideration transferred, net of cash acquired	$	587.1

Summary of pro forma condensed consolidated financial information



	Year Ended December 31, 2011
	(in millions)
	(unaudited)
Net sales	$	7,674.5
Net income	468.8

Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2013

Share-based Compensation

Summary of restricted stock and restricted stock units grant activity and changes

A summary of restricted stock and restricted stock units (collectively "restricted shares") grant activity and changes during the years ended December 31, 2013, 2012 and 2011 is presented below:



	Restricted Shares		Weighted- Average Grant-Date Fair Value		Aggregate Intrinsic Value
					(in millions)
Non-vested at December 31, 2010	1,369,182		$	10.94	$	20.8
Granted	826,959		18.79
Vested	(557,355	)	11.83
Forfeited	(4,632	)	8.67
Non-vested at December 31, 2011	1,634,154		$	14.61	$	30.6
Granted	318,508		43.66
Vested	(740,811	)	13.59
Forfeited	(66,240	)	16.54
Non-vested at December 31, 2012	1,145,611		$	23.24	$	55.9
Granted	2,600		54.75
Vested	(709,959	)	18.73
Forfeited	(78,700	)	42.80
Non-vested at December 31, 2013	359,552		$	28.09	$	15.6

Summary of activity and price information regarding stock options granted

Activity and price information regarding CVR's stock options granted are summarized as follows:



	Shares		Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term
Outstanding, December 31, 2010	22,900		$	18.03	8.35
Granted	—		—
Exercised	—		—
Forfeited	—		—
Expired	—		—
Outstanding, December 31, 2011	22,900		$	18.03	7.35
Granted	—		—
Exercised	(22,900	)	—
Forfeited	—		—
Expired	—		—
Outstanding, December 31, 2012	—		$	—	—

Incentive Unit Award

Share-based Compensation

Schedule of share-based compensation activity

A summary of incentive unit grant activity and changes during the year ended December 31, 2013 is presented below:



	Incentive Units	Weighted- Average Grant-Date Fair Value		Aggregate Intrinsic Value
				(in millions)
Non-vested at December 31, 2012	—	$	—	$	—
Granted	251,431	22.62
Vested	—	—
Forfeited	—	—
Non-vested at December 31, 2013	251,431	$	22.62	$	5.7

CVR Partners' Long-Term Incentive Plan

Share-based Compensation

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 years ended December 31, 2013, 2012 and 2011 is presented below:



	Units		Weighted- Average Grant-Date Fair Value		Aggregate Intrinsic Value
					(in millions)
Non-vested at April 13, 2011	—		$	—	$	—
Granted	200,647		22.34
Vested	(36,076	)	19.36
Forfeited	—		—
Non-vested at December 31, 2011	164,571		$	22.99	$	4.1
Granted	95,370		24.53
Vested	(58,129	)	23.08
Forfeited	—		—
Non-vested at December 31, 2012	201,812		$	23.70	$	5.1
Granted	58,536		16.13
Vested	(89,229	)	23.24
Forfeited	—		—
Non-vested at December 31, 2013	171,119		$	21.34	$	2.8

Long Term Incentive Plan - CVR Refining

Share-based Compensation

Schedule of share-based compensation activity

A summary of phantom unit activity and changes under the CVR Refining LTIP during the year ended December 31, 2013 is presented below:



	Phantom Units	Weighted- Average Grant-Date Fair Value		Aggregate Intrinsic Value
				(in millions)
Non-vested at January 16, 2013	—	$	—	$	—
Granted	187,177	21.55
Vested	—	—
Forfeited	—	—
Non-vested at December 31, 2013	187,177	$	21.55	$	4.2

CALLC, CALLC II and CALLC III

Share-based Compensation

Schedule of key information for share-based compensation plans related to override units

The following table provides key information for the share-based compensation plans related to the override units of CALLC, CALLC II, and CALLC III.



	Benchmark Value (per Unit)		Original Awards Issued		*Compensation Expense for the Year Ended December 31,
Award Type	Benchmark Value (per Unit)		Original Awards Issued	Grant Date	2011
					(in millions)
Override Value Units	$	11.31	1,839,265	June 2005	$	5.0
Override Value Units	$	34.72	144,966	December 2006	0.4
Override Units	$	10.00	642,219	February 2008	0.2
				Total	$	5.6

_______________________________________


*	As CVR Energy's common stock price increased or decreased, compensation expense associated with the unvested CALLC and CALLC II override units increased or was reversed in correlation with the calculation of the fair value under the probability-weighted expected return method.

Inventories (Tables)

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Schedule of inventories

Inventories consisted of the following:



	December 31,
	2013		2012
	(in millions)
Finished goods	$	268.2	$	275.2
Raw materials and precious metals	177.0		164.3
In-process inventories	36.9		42.8
Parts and supplies	44.5		45.8
	$	526.6	$	528.1

Property, Plant, and Equipment (Tables)

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Summary of costs for property, plant, and equipment

The lives used in computing depreciation for such assets are as follows:



Asset	Range of Useful Lives, in Years
Improvements to land	15 to 30
Buildings	20 to 30
Machinery and equipment	5 to 30
Automotive equipment	5 to 15
Furniture and fixtures	3 to 10
Aircraft	20
Railcars	25 to 40

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



	December 31,
	2013		2012
	(in millions)
Land and improvements	$	36.1	$	31.0
Buildings	42.6		40.6
Machinery and equipment	2,312.5		2,089.5
Automotive equipment	19.2		15.0
Furniture and fixtures	18.3		13.7
Leasehold improvements	2.5		2.5
Aircraft	2.3		—
Railcars	7.9		2.5
Construction in progress	164.9		189.2
	2,606.3		2,384.0
Accumulated depreciation	741.9		601.1
	$	1,864.4	$	1,782.9

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of income tax expense (benefit)

Income tax expense (benefit) is comprised of the following:



	Year Ended December 31,
	2013			2012			2011
	(in millions)
Current
Federal	$	265.8		$	237.3		$	141.3
State	21.5			25.4			8.0
Total current	287.3			262.7			149.3
Deferred
Federal	(93.5		)	(39.8		)	40.3
State	(10.1		)	2.7			19.9
Total deferred	(103.6		)	(37.1		)	60.2
Total income tax expense	$	183.7		$	225.6		$	209.5

Schedule of reconciliation of total income tax expense (benefit) to income tax expense (benefit) computed by applying the statutory federal income tax rate (35%) to pre-tax income (loss)

The following is a reconciliation of total income tax expense (benefit) to income tax expense (benefit) computed by applying the statutory federal income tax rate (35%) to pretax income (loss):



	Year Ended December 31,
	2013			2012			2011
	(in millions)
Tax computed at federal statutory rate	$	247.0		$	223.4		$	205.8
State income taxes, net of federal tax benefit	16.5			23.9			20.6
State tax incentives, net of federal tax expense	(9.0		)	(5.4		)	(3.2		)
Domestic production activities deduction	(18.5		)	(16.5		)	(10.6		)
Non-deductible share-based compensation	1.5			7.3			2.0
Non-deductible transaction costs	—			4.2			—
IRS interest expense, net	—			0.1			0.1
Noncontrolling interest	(53.0		)	(11.9		)	(11.5		)
Partnership basis adjustment	—			—			4.2
Other, net	(0.8		)	0.5			2.1
Total income tax expense	$	183.7		$	225.6		$	209.5

Schedule of income tax effect of temporary differences that give rise to significant portions of the deferred income tax assets and deferred income tax liabilities



	Year Ended December 31,
	2013			2012
	(in millions)
Deferred income tax assets:
Allowance for doubtful accounts	$	—		$	0.8
Personnel accruals	8.8			12.9
Inventories	—			3.6
Unrealized derivative losses, net	—			26.2
Accrued expenses	—			2.1
State tax credit carryforward, net of federal expense	19.6			14.4
Contingent liabilities	10.3			10.8
Other	—			2.1
Total gross deferred income tax assets	38.7			72.9
Deferred income tax liabilities:
Property, plant, and equipment	(2.0		)	(282.2		)
Investment in CVR Partners	(87.6		)	(109.7		)
Investment in CVR Refining	(522.1		)	—
Deferred financing	—			(1.1		)
Prepaid expenses	(0.4		)	(9.4		)
Other	(0.5		)	—
Total gross deferred income tax liabilities	(612.6		)	(402.4		)
Net deferred income tax liabilities	$	(573.9	)	$	(329.5	)

Schedule of reconciliation of the unrecognized tax benefits

A reconciliation of the unrecognized tax benefits for the years ended December 31, 2013, 2012 and 2011 is as follows:



	Year Ended December 31,
	2013			2012			2011
	(in millions)
Balance beginning of year	$	36.9		$	17.7		$	0.2
Increase based on prior year tax positions	—			4.8			—
Decrease based on prior year tax positions	(6.4		)	(0.1		)	—
Increases in current year tax positions	14.7			14.7			17.5
Settlements	—			—			—
Reductions related to expirations of statute of limitations	—			(0.2		)	—
Balance end of year	$	45.2		$	36.9		$	17.7

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Schedule of long-term debt

Long-term debt was as follows:



	December 31,
	2013		2012
	(in millions)
10.875% Second Lien Senior Secured Notes, due 2017, net of unamortized discount of $1.8 million as of December 31, 2012	$	—	$	220.9
6.5% Second Lien Senior Secured Notes, due 2022	500.0		500.0
CRNF credit facility	125.0		125.0
Capital lease obligations	49.9		51.2
Long-term debt	$	674.9	$	897.1

Schedule of estimated amortization of deferred financing costs

Estimated amortization of deferred financing costs is as follows:




Year Ending December 31,	Deferred Financing
	(in millions)
2014	$	2.8
2015	2.8
2016	2.2
2017	1.9
2018	0.9
Thereafter	3.5
	$	14.1

Schedule of future payments required under capital lease

Future payments required under capital lease at December 31, 2013 are as follows:



Year Ending December 31,	Capital Lease
	(in millions)
2014	$	6.3
2015	6.4
2016	6.4
2017	6.4
2018	6.5
2019 and thereafter	70.3
Total future payments	102.3
Less: amount representing interest	51.1
Present value of future minimum payments	51.2
Less: current portion	1.3
Long-term portion	$	49.9

- 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 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: 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.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

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)

12 Months Ended

Dec. 31, 2013

Dividends [Abstract]

Schedule of Dividends Paid

The following is a summary of the quarterly and special dividends paid to stockholders during the year ended December 31, 2013:



	February 19, 2013		May 17, 2013		June 10, 2013		August 19, 2013		November 18, 2013		Total Dividends Paid in 2013
	(in millions, except per share amounts)
Dividend type	Special		Quarterly		Special		Quarterly		Quarterly
Amount paid to IEP	$	391.6	$	53.4	$	462.8	$	53.4	$	53.4	$	1,014.6
Amounts paid to public stockholders	86.0		11.7		101.6		11.7		11.7		222.7
Total amount paid	$	477.6	$	65.1	$	564.4	$	65.1	$	65.1	$	1,237.3
Per common share	$	5.50	$	0.75	$	6.50	$	0.75	$	0.75	$	14.25
Shares outstanding	86.8		86.8		86.8		86.8		86.8

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Schedule of computations of the basic and diluted earnings per share

The computations of the basic and diluted earnings per share for the years ended December 31, 2013, 2012 and 2011 are as follows:



	For the Year Ended December 31,
	2013		2012		2011
	(in millions, except per share data)
Net income attributable to CVR Energy stockholders	$	370.7	$	378.6	$	345.8
Weighted-average number of shares of common stock outstanding	86.8		86.8		86.5
Effect of dilutive securities:
Non-vested restricted shares	—		0.6		1.3
Weighted-average number of shares of common stock outstanding assuming dilution	86.8		87.4		87.8
Basic earnings per share	$	4.27	$	4.36	$	4.00
Diluted earnings per share	$	4.27	$	4.33	$	3.94

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2013

Commitments and Contingencies Disclosure [Abstract]

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

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



Year Ending December 31,	Operating Leases		Unconditional Purchase Obligations(1)
	(in millions)
2014	$	9.5	$	121.4
2015	7.9		109.5
2016	6.9		102.4
2017	4.2		101.2
2018	3.0		101.2
Thereafter	5.2		882.7
	$	36.7	$	1,418.4

_______________________________________

(1)

Schedule of accrual for environmental loss contingencies

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



Year Ending December 31,	Amount
	(in millions)
2014	$	0.3
2015	0.2
2016	0.1
2017	0.1
2018	0.1
Thereafter	1.0
Undiscounted total	1.8
Less amounts representing interest at 2.73%	0.3
Accrued environmental liabilities at December 31, 2013	$	1.5

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 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 December 31, 2013 and 2012:



	December 31, 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)	—		0.9			—		0.9
Other long-term assets (other derivative agreements)	—		0.1			—		0.1
Total Assets	$	81.0	$	1.0		$	—	$	82.0
Other current liabilities (other derivative agreements)	—		(15.3		)	—		(15.3		)
Other current liabilities (interest rate swap)	—		(0.9		)	—		(0.9		)
Other current liabilities (biofuel blending obligations)	—		(16.2		)	—		(16.2		)
Other long-term liabilities (other derivative agreements)	—		(1.8		)	—		(1.8		)
Other long-term liabilities (interest rate swap)	—		(1.0		)	—		(1.0		)
Total Liabilities	$	—	$	(35.2	)	$	—	$	(35.2	)



	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 obligations)	—		(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)

12 Months Ended

Dec. 31, 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:



	Year Ended December 31,
	2013		2012			2011
	(in millions)
Current period settlement on derivative contracts	$	6.4	$	(137.6	)	$	(7.2	)
Gain (loss) on derivatives, net	57.1		(285.6		)	78.1

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 December 31, 2013
Description	Gross Current Assets		Gross Amounts Offset			Net Current Assets Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	4.3	$	(3.4	)	$	0.9	$	—	$	0.9
Total	$	4.3	$	(3.4	)	$	0.9	$	—	$	0.9



	As of December 31, 2013
Description	Gross Non-Current Assets		Gross Amounts Offset		Net Non-Current Assets Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	0.1	$	—	$	0.1	$	—	$	0.1
Total	$	0.1	$	—	$	0.1	$	—	$	0.1

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



	As of December 31, 2013
Description	Gross Current Liabilities		Gross Amounts Offset			Net Current Liabilities Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	31.4	$	(16.1	)	$	15.3	$	—	$	15.3
Total	$	31.4	$	(16.1	)	$	15.3	$	—	$	15.3



	As of December 31, 2013
Description	Gross Non-Current Liabilities		Gross Amounts Offset			Net Non-Current Liabilities Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	1.9	$	(0.1	)	$	1.8	$	—	$	1.8
Total	$	1.9	$	(0.1	)	$	1.8	$	—	$	1.8



	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

Business Segments (Tables)

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Schedule of segment information

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



	Year Ended December 31,
	2013			2012			2011
	(in millions)
Net sales
Petroleum	$	8,683.5		$	8,281.5		$	4,751.8
Nitrogen Fertilizer	323.7			302.3			302.9
Intersegment elimination	(21.4		)	(16.5		)	(25.6		)
Total	$	8,985.8		$	8,567.3		$	5,029.1
Cost of product sold (exclusive of depreciation and amortization)
Petroleum	$	7,526.7		$	6,667.3		$	3,926.6
Nitrogen Fertilizer	58.1			46.1			42.5
Intersegment elimination	(21.6		)	(16.5		)	(25.6		)
Total	$	7,563.2		$	6,696.9		$	3,943.5
Direct operating expenses (exclusive of depreciation and amortization)
Petroleum	$	361.7		$	426.5		$	247.7
Nitrogen Fertilizer	94.1			95.6			86.5
Other	—			—			(0.1		)
Total	$	455.8		$	522.1		$	334.1
Depreciation and amortization
Petroleum	$	114.3		$	107.6		$	69.9
Nitrogen Fertilizer	25.6			20.7			18.9
Other	2.9			1.7			1.5
Total	$	142.8		$	130.0		$	90.3
Operating income
Petroleum	$	603.0		$	1,012.5		$	465.7
Nitrogen Fertilizer	124.9			115.8			136.2
Other	(17.4		)	(93.4		)	(35.3		)
Total	$	710.5		$	1,034.9		$	566.6
Capital expenditures
Petroleum	$	204.5		$	120.0		$	68.6
Nitrogen fertilizer	43.8			82.2			19.1
Other	8.2			10.0			3.5
Total	$	256.5		$	212.2		$	91.2



	Year Ended December 31,
	2013		2012		2011
	(in millions)
Total assets
Petroleum	$	2,533.3	$	2,258.5	$	2,322.1
Nitrogen Fertilizer	593.5		623.0		659.3
Other	539.0		729.4		137.9
Total	$	3,665.8	$	3,610.9	$	3,119.3
Goodwill
Petroleum	$	—	$	—	$	—
Nitrogen Fertilizer	41.0		41.0		41.0
Other	—		—		—
Total	$	41.0	$	41.0	$	41.0

Major Customers and Suppliers (Tables)

12 Months Ended

Dec. 31, 2013

Major Customers and Suppliers

Schedule of sales to major customers

Sales to major customers as a percentage of the respective segment's sales were as follows:



	Year Ended December 31,
	2013		2012		2011
Petroleum
Customer A	12	%	10	%	15	%
Customer B	9	%	9	%	12	%
	21	%	19	%	27	%
Nitrogen Fertilizer
Customer C	15	%	10	%	17	%
Customer D	13	%	10	%	12	%
	28	%	20	%	29	%

Petroleum | Supplier concentration

Major Customers and Suppliers

Schedule of purchases contracted as a percentage of the total cost of product sold (exclusive of depreciation and amortization)

The crude oil purchased from this supplier is governed by a long-term contract. Volume contracted as a percentage of the total crude oil purchases (in barrels) for each of the periods was as follows:



	Year Ended December 31,
	2013		2012		2011
Petroleum
Supplier A	69	%	45	%	65	%

Nitrogen Fertilizer | Supplier concentration

Major Customers and Suppliers

Schedule of purchases contracted as a percentage of the total cost of product sold (exclusive of depreciation and amortization)



	Year Ended December 31,
	2013		2012		2011
Nitrogen Fertilizer
Supplier B	4	%	5	%	5	%

Selected Quarterly Financial Information (unaudited) (Tables)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Summary of quarterly financial data

Summarized quarterly financial data for December 31, 2013 and 2012.



	Year Ended December 31, 2013
	Quarter
	First			Second			Third			Fourth
	(in millions except per share data)
Net sales	$	2,352.4		$	2,220.3		$	1,977.1		$	2,436.0
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	1,813.6			1,785.4			1,744.4			2,219.7
Direct operating expenses (exclusive of depreciation and amortization)	108.5			108.3			128.4			110.6
Selling, general and administrative (exclusive of depreciation and amortization)	28.4			28.9			27.7			28.6
Depreciation and amortization	34.2			35.0			36.2			37.4
Total operating costs and expenses	1,984.7			1,957.6			1,936.7			2,396.3
Operating income	367.7			262.7			40.4			39.7
Other income (expense):
Interest expense and other financing costs	(15.4		)	(12.5		)	(11.7		)	(10.9		)
Interest income	0.3			0.3			0.3			0.3
Gain (loss) on derivatives, net	(20.0		)	120.5			72.5			(115.9		)
Loss on extinguishment of debt	(26.1		)	—			—			—
Other income, net	—			0.2			6.2			7.1
Total other income (expense)	(61.2		)	108.5			67.3			(119.4		)
Income (loss) before income tax expense	306.5			371.2			107.7			(79.7		)
Income tax expense (benefit)	93.8			99.5			29.5			(39.1		)
Net income (loss)	212.7			271.7			78.2			(40.6		)
Less: Net income (loss) attributable to noncontrolling interest	47.7			88.3			34.2			(18.9		)
Net income (loss) attributable to CVR Energy stockholders	$	165.0		$	183.4		$	44.0		$	(21.7	)

Net earnings (loss) per share
Basic	$	1.90		$	2.11		$	0.51		$	(0.25	)
Diluted	$	1.90		$	2.11		$	0.51		$	(0.25	)

Weighted-average common shares outstanding
Basic	86.8			86.8			86.8			86.8
Diluted	86.8			86.8			86.8			86.8



	Year Ended December 31, 2012
	Quarter
	First			Second			Third			Fourth
	(in millions except per share data)
Net sales	$	1,968.6		$	2,308.3		$	2,409.6		$	1,880.8
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	1,635.2			1,874.2			1,702.5			1,485.1
Direct operating expenses (exclusive of depreciation and amortization)	115.5			94.1			109.9			202.5
Selling, general and administrative (exclusive of depreciation and amortization)	45.3			72.0			30.4			35.7
Depreciation and amortization	32.1			32.2			33.1			32.6
Total operating costs and expenses	1,828.1			2,072.5			1,875.9			1,755.9
Operating income	140.5			235.8			533.7			124.9
Other income (expense):
Interest expense and other financing costs	(19.2		)	(19.0		)	(18.9		)	(18.2		)
Interest income	—			0.2			0.3			0.3
Gain (loss) on derivatives, net	(147.2		)	38.8			(168.9		)	(8.2		)
Loss on extinguishment of debt	—			—			—			(37.5		)
Other income (expense), net	0.1			0.6			(0.1		)	0.2
Total other income (expense)	(166.3		)	20.6			(187.6		)	(63.4		)
Income (loss) before income tax expense	(25.8		)	256.4			346.1			61.5
Income tax expense (benefit)	(9.8		)	91.1			127.6			16.7
Net income (loss)	(16.0		)	165.3			218.5			44.8
Less: Net income attributable to noncontrolling interest	9.2			10.6			9.6			4.6
Net income (loss) attributable to CVR Energy stockholders	$	(25.2	)	$	154.7		$	208.9		$	40.2

Net earnings (loss) per share
Basic	$	(0.29	)	$	1.78		$	2.41		$	0.46
Diluted	$	(0.29	)	$	1.75		$	2.41		$	0.46

Weighted-average common shares outstanding
Basic	86.8			86.8			86.8			86.8
Diluted	86.8			88.5			86.8			86.8

Organization and History of the Company (Details) $ / shares in Units, $ in Millions								1 Months Ended			3 Months Ended	11 Months Ended	12 Months Ended
	Jun. 10, 2013 USD ($) $ / shares shares	May 28, 2013 USD ($) $ / shares shares	May 20, 2013 USD ($) $ / shares shares	Jan. 30, 2013 USD ($) $ / shares shares	Jan. 23, 2013 USD ($) $ / shares shares	Dec. 15, 2011 bbl	Apr. 13, 2011 USD ($) $ / shares shares	Feb. 28, 2013 USD ($)	Apr. 30, 2011 USD ($)	Oct. 31, 2007 entity	Dec. 31, 2012 USD ($)	Dec. 31, 2013 USD ($) partnership_interest	Dec. 31, 2013 USD ($) partnership_interest segment	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2007 USD ($)	May 27, 2013	May 19, 2013	Jan. 21, 2013	May 06, 2012	Dec. 31, 2010	Apr. 06, 2010
Organization
Number of reportable segments \| segment													2
Percentage owned by the public prior to Icahn's acquisition																				100.00%
CVR Partners, LP and CVR Refining, LP
Proceeds from CVR Partners initial public offering, net of offering costs													$ 0.0	$ 0.0	$ 324.9
GWEC
Organization
Capacity of refinery acquired by the entity in Wynnewood, Oklahoma (in barrels per day) \| bbl						70,000
Capacity of refinery owned by acquiree in Wynnewood, Oklahoma (in bbls) \| bbl						2,000,000
Goldman Sachs Funds and Kelso Funds
Organization
Percentage of outstanding shares beneficially owned																					40.00%
Affiliate of GS
CVR Partners, LP and CVR Refining, LP
Underwriting fees									$ 5.7
10.875% Senior Secured Notes, due 2017
CVR Partners, LP and CVR Refining, LP
Stated interest rate (as a percent)											10.875%			10.875%								10.875%
CALLC Pre Split
Organization
Number of entities into which the limited liability company was split \| entity										2
CVR Partners
Organization
Percentage of outstanding shares beneficially owned												47.00%	47.00%				30.00%
CVR Partners, LP and CVR Refining, LP
Sale price of managing GP interest																$ 10.6
Number of units sold in public offering (in shares) \| shares							22,080,000
Offering price per unit (in dollars per share) \| $ / shares							$ 16.00
Amount paid for purchase of IDRs from general partner							$ 26.0
Gross proceeds from the Partnership IPO							353.3
Underwriting discounts and commissions							24.7
Other offering costs incurred							4.4
Number of types of partnership interests outstanding \| partnership_interest												2	2
Amount distributed to general partner for reimbursement of certain capital expenditures							18.4
Amount distributed to general partner to fund debt repurchase							117.1
Amount used to pay financing fees and associated legal and professional fees							4.8
Expected investment required for funding of the UAN expansion								$ 130.0
Ownership interest (as a percent)													53.00%
CVR Partners \| Affiliate of GS
CVR Partners, LP and CVR Refining, LP
Underwriting discounts and commissions							$ 5.7
Icahn
Organization
Ownership percentage held by controlling stockholder													82.00%
Refining LLC
Organization
Percentage of outstanding shares beneficially owned												29.00%	29.00%					19.00%
CVR Partners, LP and CVR Refining, LP
Number of units sold in public offering (in shares) \| shares					24,000,000
Offering price per unit (in dollars per share) \| $ / shares					$ 25.00
Other offering costs incurred												$ 3.9
Number of types of partnership interests outstanding \| partnership_interest												2	2
Percentage of ownership interest											100.00%			100.00%					100.00%
Gross proceeds before giving effect to underwriting discounts and other offering expenses					$ 600.0
Additional common units sold on exercise of option by underwriters (in shares) \| shares				3,600,000
Common units price per unit (in dollars per share) \| $ / shares				$ 25.00
Gross proceeds before giving effect to underwriting discounts and other offering costs				$ 90.0
Underwriting fees												$ 32.5
Proceeds from CVR Partners initial public offering, net of offering costs					653.6
Proceeds from IPO to be utilized for pre-funding of certain maintenance and environmental capital expenditures through 2014					160.0
Proceeds utilized for general partnership purposes					$ 101.5
Ownership interest (as a percent)													71.00%
Ownership percentage by parent, threshold for non-compete services					50.00%
Refining LLC \| Icahn
CVR Partners, LP and CVR Refining, LP
Number of units sold in public offering (in shares) \| shares					4,000,000
Refining LLC \| 10.875% Senior Secured Notes, due 2017
CVR Partners, LP and CVR Refining, LP
Proceeds from IPO to be utilized for repurchase of debt					$ 253.0
Wynnewood refinery
CVR Partners, LP and CVR Refining, LP
Proceeds from IPO to be utilized for funding the turnaround expenses in acquisitions											$ 54.0
CRLLC
CVR Partners, LP and CVR Refining, LP
Percentage of ownership interest												100.00%	100.00%
Amount distributed to CRLLC					$ 85.1
Icahn Parties
CVR Partners, LP and CVR Refining, LP
Percentage of common units owned by the general partner													4.00%
CVR GP, LLC
CVR Partners, LP and CVR Refining, LP
Percentage of common units owned by the general partner													100.00%
Secondary Offering
CVR Partners, LP and CVR Refining, LP
Proceeds from CVR Partners' secondary offering, net of offering costs													$ 292.6	$ 0.0	$ 0.0
Secondary Offering \| CVR Partners
CVR Partners, LP and CVR Refining, LP
Number of units sold in public offering (in shares) \| shares		12,000,000
Offering price per unit (in dollars per share) \| $ / shares		$ 25.15
Underwriting discounts and commissions		$ 9.2
Proceeds from CVR Partners' secondary offering, net of offering costs		292.6
Offering costs		$ 0.5
Underwritten Offering \| Refining LLC
CVR Partners, LP and CVR Refining, LP
Number of units sold in public offering (in shares) \| shares	1,209,236		12,000,000
Offering price per unit (in dollars per share) \| $ / shares	$ 30.75		$ 30.75
Underwriting discounts and commissions	$ 12.2
Offering costs	$ 0.4
Proceeds utilized for purchase of common units			$ 394.0
Units redeemed (in shares) \| shares			13,209,236
Private Placement \| American Entertainment Properties Corp
CVR Partners, LP and CVR Refining, LP
Proceeds from CVR Partners' secondary offering, net of offering costs			$ 61.5
Units sold in private placement (in shares) \| shares			2,000,000

Summary of Significant Accounting Policies (Details) $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($) customer	Dec. 31, 2012 USD ($) customer
Basis of Consolidation
Percentage of holders of the outstanding common units required to vote for removal of the general partner	66.67%
Cash and Cash Equivalents
Checks issued but not presented to banks \| $	$ 13.2	$ 21.3
Accounts receivable \| Credit concentration \| One customer with largest risk concentration
Accounts Receivable, net
Number of customers \| customer	1	0
Customers individually representing greater than this percentage for disclosure	12.20%	9.80%

Summary of Significant Accounting Policies (Details 2)	12 Months Ended
Summary of Significant Accounting Policies (Details 2)	Dec. 31, 2013 USD ($)
Property, Plant, and Equipment
Minimum project cost required for capitalization of interest	$ 1,000,000.0
Minimum period required for completion of project for capitalization of interest	6 months
Aircraft
Property, Plant, and Equipment
Useful life	20 years
Minimum \| Improvements to land
Property, Plant, and Equipment
Useful life	15 years
Minimum \| Buildings
Property, Plant, and Equipment
Useful life	20 years
Minimum \| Machinery and equipment
Property, Plant, and Equipment
Useful life	5 years
Minimum \| Automotive equipment
Property, Plant, and Equipment
Useful life	5 years
Minimum \| Furniture and fixtures
Property, Plant, and Equipment
Useful life	3 years
Minimum \| Railcars
Property, Plant, and Equipment
Useful life	25 years
Maximum \| Improvements to land
Property, Plant, and Equipment
Useful life	30 years
Maximum \| Buildings
Property, Plant, and Equipment
Useful life	30 years
Maximum \| Machinery and equipment
Property, Plant, and Equipment
Useful life	30 years
Maximum \| Automotive equipment
Property, Plant, and Equipment
Useful life	15 years
Maximum \| Furniture and fixtures
Property, Plant, and Equipment
Useful life	10 years
Maximum \| Railcars
Property, Plant, and Equipment
Useful life	40 years

Summary of Significant Accounting Policies (Details 3) $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($) phase	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Cost Classifications
Depreciation and amortization not included in cost of product sold	$ 5.0	$ 3.7	$ 2.5
Depreciation and amortization not included in direct operating expenses	134.5	124.1	86.0
Depreciation and amortization not included in selling, general and administrative expenses	$ 3.3	2.2	1.8
Revenue Recognition
Expected period of delivery of deferred revenue	12 months
Nitrogen fertilizer plant
Planned Major Maintenance Costs
Turnaround costs		4.8
Nitrogen fertilizer plant \| Minimum
Planned Major Maintenance Costs
Frequency of planned major maintenance activities	2 years
Nitrogen fertilizer plant \| Maximum
Planned Major Maintenance Costs
Frequency of planned major maintenance activities	3 years
Petroleum refineries \| Minimum
Planned Major Maintenance Costs
Frequency of planned major maintenance activities	4 years
Petroleum refineries \| Maximum
Planned Major Maintenance Costs
Frequency of planned major maintenance activities	5 years
Coffeyville refinery
Planned Major Maintenance Costs
Number of phases \| phase	2
Turnaround costs		21.2	$ 66.4
Wynnewood refinery
Planned Major Maintenance Costs
Turnaround costs		$ 102.5

Change of Control (Details) - Icahn	12 Months Ended
Change of Control (Details) - Icahn	Dec. 31, 2013	Apr. 18, 2012 shares $ / shares
Change of Control
Price per share \| $ / shares		$ 30.00
Number of non-transferable contingent cash payments right for each Share (in shares) \| shares		1
Ownership percentage held by controlling stockholder	82.00%

Wynnewood Acquisition (Details) $ in Millions			1 Months Ended		12 Months Ended
Wynnewood Acquisition (Details) $ in Millions	Dec. 15, 2011 USD ($) subsidiary bbl	Nov. 02, 2011	Mar. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Purchase Price Allocation
Total consideration transferred, net of cash acquired					$ 0.0	$ 0.0	$ 586.0
WEC
Acquisition
Number of wholly-owned subsidiaries of acquired entity \| subsidiary	2
Preliminary purchase price	$ 592.3
Initial cash payment	525.0
Working capital adjustment	65.8
Capital expenditure adjustment	$ 1.5
GWEC's revenues included in Consolidated Statement of Operations from date of acquisition				$ 115.7
GWEC's loss before taxes included in Consolidated Statement of Operations from date of acquisition				2.3
Capacity of refinery acquired by the entity in Wynnewood, Oklahoma (in barrels per day) \| bbl	70,000
Number of barrels of storage tanks owned by the entity included in the refinery of the acquiree \| bbl	2,000,000
Refund resulting from post-closing working capital and capital expenditure adjustments				$ 15.8			15.8
Amount of increase in preliminary purchase price			$ 1.1
Purchase Price Allocation
Cash and cash equivalents	$ 6.3
Accounts Receivable	159.0
Inventories	213.5
Prepaid expenses and other current assets	6.0
Property, plant and equipment	577.0
Accounts payable and accrued liabilities	(316.1)
Long-term debt	(52.3)
Total fair values of net assets acquired	593.4
Less: cash acquired	6.3
Total consideration transferred, net of cash acquired	$ 587.1
Unaudited Pro Forma Financial Information
Net sales							7,674.5
Net income (loss)							468.8
Acquisition Costs
Transaction fees and expenses included in selling, general and administrative expense						$ 11.0	$ 5.2
Period of bridge loan							1 year
CRLLC \| Bridge loan
Acquisition Costs
Period of bridge loan		1 year
CRLLC \| WEC \| Bridge loan
Acquisition Costs
Commitment fee and other third party costs							$ 3.9

Share-Based Compensation (Details)

1 Months Ended

3 Months Ended

12 Months Ended

Feb. 28, 2011

Nov. 30, 2010

USD ($)

Feb. 29, 2008

$ / shares

Oct. 31, 2007

entity

Dec. 31, 2006

$ / shares

Jun. 30, 2005

$ / shares

Jun. 30, 2011

USD ($)

Mar. 31, 2011

USD ($)

Dec. 31, 2013

USD ($)

plan

Dec. 31, 2012

USD ($)

Dec. 31, 2011

USD ($)

CALLC Pre Split

Share-based Compensation

Number of entities into which the limited liability company was split | entity

CALLC Post Split

Share-based Compensation

Number of shares of common stock sold pursuant to a registered public offering | shares

11,759,023

CALLC II

Share-based Compensation

Number of shares of common stock sold pursuant to a registered public offering | shares

15,113,254

CALLC, CALLC II and CALLC III

Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III

Compensation Expense

^[1]

$ 5,600,000

Override Value Units (a) | CALLC, CALLC II and CALLC III

Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III

Benchmark Value (per unit) | $ / shares

$ 11.31

Original Award Issued (in shares) | shares

1,839,265

Compensation Expense

^[1]

5,000,000

Override Value Units (b) | CALLC, CALLC II and CALLC III

Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III

Benchmark Value (per unit) | $ / shares

$ 34.72

Original Award Issued (in shares) | shares

144,966

Compensation Expense

^[1]

400,000

Override Units (c) | CALLC, CALLC II and CALLC III

Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III

Benchmark Value (per unit) | $ / shares

$ 10.00

Original Award Issued (in shares) | shares

642,219

Compensation Expense

^[1]

200,000

Override Units (c) | CALLC III

Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III

Compensation not yet recognized

$ 0

Phantom Unit Appreciation Plan

Key information for the share-based compensation plans related to the override units of CALLC, CALLC II and CALLC III

Compensation Expense

$ 0

10,600,000

Number of phantom unit appreciation plans | plan

Payments to phantom unit holders

$ 3,600,000

$ 9,200,000

$ 20,100,000

Unrecognized compensation cost

$ 0

[1]	As CVR Energy's common stock price increased or decreased, compensation expense associated with the unvested CALLC and CALLC II override units increased or was reversed in correlation with the calculation of the fair value under the probability-weighted expected return method.

Share-Based Compensation (Details 2)	1 Months Ended	12 Months Ended
Share-Based Compensation (Details 2)	May 31, 2012 shares	Dec. 31, 2013 USD ($) $ / shares shares	Dec. 31, 2012 USD ($) $ / shares shares	Dec. 31, 2011 USD ($) $ / shares shares	Dec. 31, 2010 USD ($) $ / shares shares
Stock option activity
Exercised (in shares)	(22,900)
Other disclosures
Additional share based compensation incurred on modification of awards \| $			$ 9,900,000
Liability for unvested restricted share awards \| $		$ 45,800,000	51,200,000
Restricted Shares
Other disclosures
Liability for unvested restricted share awards \| $		8,900,000	19,500,000
Cash paid to settle liability-classified awards upon vesting \| $		23,800,000	$ 22,200,000
Performance Unit Awards
Other disclosures
Compensation expense \| $		$ 3,900,000
Restricted stock units
Other disclosures
Vesting period		3 years	3 years
Portion of stock awards vested per year for Company employees			0.3333
Restricted stock units \| Executive Officer
Other disclosures
Vesting period		1 year
Long-Term Incentive Plan
Share-based Compensation
Common stock authorized for issuance (in shares)		7,500,000
Shares available for issuance		6,787,341
Long-Term Incentive Plan \| Stock Options
Share-based Compensation
Common stock authorized for issuance (in shares)		1,000,000
Stock option activity
Options outstanding at the beginning of the period (in shares)		0	22,900	22,900
Granted (in shares)		0	0	0
Exercised (in shares)			(22,900)	0
Forfeited (in shares)			0	0
Expired (in shares)			0	0
Options outstanding at the end of the period (in shares)			0	22,900	22,900
Weighted-Average Exercise Price
Options outstanding at the beginning of the period (in dollars per share) \| $ / shares		$ 0.00	$ 18.03	$ 18.03
Granted (in dollars per share) \| $ / shares			0.00	0.00
Exercised (in dollars per share) \| $ / shares			0.00	0.00
Forfeited (in dollars per share) \| $ / shares			0.00	0.00
Expired (in dollars per share) \| $ / shares			0.00	0.00
Options outstanding at the end of the period (in dollars per share) \| $ / shares			$ 0.00	$ 18.03	$ 18.03
Weighted-Average Remaining Contractual Term
Options outstanding at the end of the period				7 years 4 months 6 days	8 years 4 months 6 days
Other disclosures
Compensation expense \| $		$ 0	$ 0	$ 8,000
Long-Term Incentive Plan \| Restricted Shares
Non-vested shares activity
Non-vested at the beginning of the period (in shares)		1,145,611	1,634,154	1,369,182
Granted (in shares)		2,600	318,508	826,959
Vested (in shares)		(709,959)	(740,811)	(557,355)
Forfeited (in shares)		(78,700)	(66,240)	(4,632)
Non-vested at the end of the period (in shares)		359,552	1,145,611	1,634,154	1,369,182
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share) \| $ / shares		$ 23.24	$ 14.61	$ 10.94
Granted (in dollars per share) \| $ / shares		54.75	43.66	18.79
Vested (in dollars per share) \| $ / shares		18.73	13.59	11.83
Forfeited (in dollars per share) \| $ / shares		42.80	16.54	8.67
Non-vested at the end of the period (in dollars per share) \| $ / shares		$ 28.09	$ 23.24	$ 14.61	$ 10.94
Weighted-Average Remaining Contractual Term
Aggregate Intrinsic Value \| $		$ 15,600,000	$ 55,900,000	$ 30,600,000	$ 20,800,000
Other disclosures
Vesting period		3 years
Number of shares right to receive cash payment on vesting equal to fair market value is received per award		1
Offer price per share received as cash settlement on restricted stock awards vested in 2012 \| $ / shares			$ 30.00
Number of non-transferable contingent cash payments right for each restricted stock awards vested in 2012 (in shares)			1
Additional share based compensation incurred on modification of awards \| $			$ 12,400,000
Unrecognized compensation cost \| $			4,900,000
Compensation expense \| $		$ 13,200,000	$ 36,900,000	$ 9,800,000
Long-Term Incentive Plan \| Restricted Stock
Other disclosures
Weighted-average period for amortization of unrecognized compensation cost			1 year 2 months 12 days

Share-Based Compensation (Details 3)	9 Months Ended	11 Months Ended	12 Months Ended
Share-Based Compensation (Details 3)	Dec. 31, 2011 USD ($) $ / shares shares	Dec. 31, 2013 USD ($) $ / shares shares	Dec. 31, 2013 USD ($) trading_day $ / shares shares	Dec. 31, 2012 USD ($) $ / shares shares	Dec. 31, 2011 USD ($) $ / shares shares	Jan. 16, 2013 USD ($) shares	Apr. 13, 2011 USD ($)
Share-based Compensation
Additional share based compensation incurred on modification of awards \| $				$ 9,900,000
Weighted-Average Grant-Date Fair Value
Liability for unvested restricted share awards \| $		$ 45,800,000	$ 45,800,000	$ 51,200,000
Long-Term Incentive Plan - CVR Partners \| CVR Partners, LP
Share-based Compensation
Common stock authorized for issuance (in shares)		5,000,000	5,000,000
Shares available for issuance		4,745,233	4,745,233
Vesting period			3 years
Award vesting percentage			33.33%
Number of shares considered for determining cash payment for each award upon vesting			1
Period for determination of cash payment value \| trading_day			10
Non-vested shares activity
Non-vested at the beginning of the period (in shares)			201,812	164,571
Granted (in shares)	200,647		58,536	95,370
Vested (in shares)	(36,076)		(89,229)	(58,129)
Forfeited (in shares)	0		0	0
Non-vested at the end of the period (in shares)	164,571	171,119	171,119	201,812	164,571
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share) \| $ / shares			$ 23.70	$ 22.99
Granted (in dollars per share) \| $ / shares	$ 22.34		16.13	24.53
Vested (in dollars per share) \| $ / shares	19.36		23.24	23.08
Forfeited (in dollars per share) \| $ / shares	0.00		0.00	0.00
Non-vested at the end of the period (in dollars per share) \| $ / shares	$ 22.99	$ 21.34	$ 21.34	$ 23.70	$ 22.99
Aggregate Intrinsic Value \| $	$ 4,100,000	$ 2,800,000	$ 2,800,000	$ 5,100,000	$ 4,100,000		$ 0
Compensation expense \| $			$ 1,300,000	2,200,000	1,200,000
Long-Term Incentive Plan - CVR Partners \| Units \| CVR Partners, LP \| Employees of general partner
Share-based Compensation
Vesting period			3 years
Long-Term Incentive Plan - CVR Partners \| Phantom stock units \| CVR Partners, LP
Weighted-Average Grant-Date Fair Value
Unrecognized compensation cost \| $		1,400,000	$ 1,400,000
Weighted-average period for amortization of unrecognized compensation cost			1 year 7 months 6 days
Liability for unvested restricted share awards \| $		200,000	$ 200,000	200,000
Cash paid to settle liability-classified awards upon vesting \| $	$ 0	$ 200,000	$ 200,000	$ 300,000	$ 0
Long-Term Incentive Plan - CVR Partners \| Phantom stock units \| CVR Partners, LP \| Employees of general partner and CRNF and employee of CVR Energy
Share-based Compensation
Vesting period				3 years
Long Term Incentive Plan - CVR Refining
Share-based Compensation
Common stock authorized for issuance (in shares)		11,070,000	11,070,000			11,070,000
Vesting period			3 years
Award vesting percentage			33.33%
Number of shares considered for determining cash payment for each award upon vesting			1
Period for determination of cash payment value \| trading_day			10
Weighted-Average Grant-Date Fair Value
Unrecognized compensation cost \| $		$ 4,200,000	$ 4,200,000
Weighted-average period for amortization of unrecognized compensation cost			2 years
Long Term Incentive Plan - CVR Refining \| Phantom Unit Appreciation Plan
Non-vested shares activity
Non-vested at the beginning of the period (in shares)		0
Granted (in shares)		187,177
Vested (in shares)		0
Forfeited (in shares)		0
Non-vested at the end of the period (in shares)		187,177	187,177
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share) \| $ / shares		$ 0.00
Granted (in dollars per share) \| $ / shares		21.55
Vested (in dollars per share) \| $ / shares		0.00
Forfeited (in dollars per share) \| $ / shares		0.00
Non-vested at the end of the period (in dollars per share) \| $ / shares		$ 21.55	$ 21.55
Aggregate Intrinsic Value \| $		$ 4,200,000	$ 4,200,000			$ 0

Share-Based Compensation (Details 4) - Incentive Unit Award $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($) trading_day $ / shares shares	Dec. 31, 2012 USD ($) $ / shares shares
Share-based Compensation
Vesting period	3 years
Award vesting percentage	33.33%
Number of shares considered for determining cash payment for each award upon vesting	1
Period for determination of cash payment value \| trading_day	10
Non-vested shares activity
Non-vested at the beginning of the period (in shares)	0
Granted (in shares)	251,431
Vested (in shares)	0
Forfeited (in shares)	0
Non-vested at the end of the period (in shares)	251,431	0
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share) \| $ / shares	$ 0.00
Granted (in dollars per share) \| $ / shares	22.62
Vested (in dollars per share) \| $ / shares	0.00
Forfeited (in dollars per share) \| $ / shares	0.00
Non-vested at the end of the period (in dollars per share) \| $ / shares	$ 22.62	$ 0.00
Aggregate Intrinsic Value \| $	$ 5.7	$ 0.0
Unrecognized compensation cost \| $	$ 5.7
Weighted-average period for amortization of unrecognized compensation cost	2 years

Inventories (Details) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Inventory Disclosure [Abstract]
Finished goods	$ 268.2	$ 275.2
Raw materials and precious metals	177.0	164.3
In-process inventories	36.9	42.8
Parts and supplies	44.5	45.8
Inventories	$ 526.6	$ 528.1

Property, Plant, and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, Plant, and Equipment
Gross property, plant and equipment	$ 2,606.3	$ 2,384.0
Accumulated depreciation	741.9	601.1
Property, plant, and equipment, net of accumulated depreciation	1,864.4	1,782.9
Capitalized interest	3.6	10.8	$ 3.9
Original carrying value of assets under capital lease obligations	24.8	25.1
Land and improvements
Property, Plant, and Equipment
Gross property, plant and equipment	36.1	31.0
Buildings
Property, Plant, and Equipment
Gross property, plant and equipment	42.6	40.6
Machinery and equipment
Property, Plant, and Equipment
Gross property, plant and equipment	2,312.5	2,089.5
Automotive equipment
Property, Plant, and Equipment
Gross property, plant and equipment	19.2	15.0
Furniture and fixtures
Property, Plant, and Equipment
Gross property, plant and equipment	18.3	13.7
Leasehold improvements
Property, Plant, and Equipment
Gross property, plant and equipment	2.5	2.5
Aircraft
Property, Plant, and Equipment
Gross property, plant and equipment	2.3	0.0
Railcars
Property, Plant, and Equipment
Gross property, plant and equipment	7.9	2.5
Construction in progress
Property, Plant, and Equipment
Gross property, plant and equipment	$ 164.9	$ 189.2

Goodwill (Details) - USD ($)	12 Months Ended
Goodwill (Details) - USD ($)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Goodwill [Line Items]
Goodwill	$ 41,000,000	$ 41,000,000	$ 41,000,000
Nitrogen Fertilizer
Goodwill [Line Items]
Goodwill	41,000,000	41,000,000	41,000,000
Goodwill impairment charge	$ 0	$ 0	$ 0

Insurance Claims (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
Insurance Claims (Details) - USD ($) $ in Thousands	Feb. 28, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Insurance Claims
Insurance proceeds on Coffeyville Refinery incident		$ 1,300	$ 700	$ 4,000
Insurance receivable		0	1,300
Coffeyville refinery incident in connection with FCCU
Insurance Claims
Repairs and other associated costs		$ 0	0	8,000
Property damage insurance deductible amount	$ 2,500
Insurance proceeds on Coffeyville Refinery incident				$ 4,000
Insurance receivable			$ 1,300

Income Taxes (Details) - USD ($)	3 Months Ended								12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current
Federal									$ 265,800,000	$ 237,300,000	$ 141,300,000
State									21,500,000	25,400,000	8,000,000
Total current									287,300,000	262,700,000	149,300,000
Deferred
Federal									(93,500,000)	(39,800,000)	40,300,000
State									(10,100,000)	2,700,000	19,900,000
Total deferred									(103,600,000)	(37,100,000)	60,200,000
Total income tax expense	$ (39,100,000)	$ 29,500,000	$ 99,500,000	$ 93,800,000	$ 16,700,000	$ 127,600,000	$ 91,100,000	$ (9,800,000)	$ 183,700,000	225,600,000	209,500,000
Statutory federal income tax rate (as a percent)									35.00%
Reconciliation of total income tax expense (benefit) to income tax expense (benefit) computed by applying the statutory federal income tax rate (35%) to pre-tax income (loss)
Tax computed at federal statutory rate									$ 247,000,000	223,400,000	205,800,000
State income taxes, net of federal tax benefit									16,500,000	23,900,000	20,600,000
State tax incentives, net of federal tax expense									(9,000,000)	(5,400,000)	(3,200,000)
Domestic production activities deduction									(18,500,000)	(16,500,000)	(10,600,000)
Non-deductible share-based compensation									1,500,000	7,300,000	2,000,000
Non-deductible transaction costs									0	4,200,000	0
IRS interest expense, net									0	100,000	100,000
Noncontrolling interest									(53,000,000)	(11,900,000)	(11,500,000)
Partnership basis adjustment									0	0	4,200,000
Other, net									(800,000)	500,000	2,100,000
Total income tax expense	(39,100,000)	$ 29,500,000	$ 99,500,000	$ 93,800,000	16,700,000	$ 127,600,000	$ 91,100,000	$ (9,800,000)	183,700,000	225,600,000	209,500,000
Income tax credit authority
Due to related party for income taxes due	100,000				0				100,000	0
Deferred income tax assets:
Allowance for doubtful accounts	0				800,000				0	800,000
Personnel accruals	8,800,000				12,900,000				8,800,000	12,900,000
Inventories	0				3,600,000				0	3,600,000
Unrealized derivative losses, net	0				26,200,000				0	26,200,000
Accrued expenses	0				2,100,000				0	2,100,000
State tax credit carryforward, net of federal expense	19,600,000				14,400,000				19,600,000	14,400,000
Contingent liabilities	10,300,000				10,800,000				10,300,000	10,800,000
Other	0				2,100,000				0	2,100,000
Total gross deferred income tax assets	38,700,000				72,900,000				38,700,000	72,900,000
Deferred income tax liabilities:
Property, plant, and equipment	(2,000,000)				(282,200,000)				(2,000,000)	(282,200,000)
Deferred financing	0				(1,100,000)				0	(1,100,000)
Prepaid expenses	(400,000)				(9,400,000)				(400,000)	(9,400,000)
Deferred Tax Liabilities, Other	(500,000)				0				(500,000)	0
Total gross deferred income tax liabilities	(612,600,000)				(402,400,000)				(612,600,000)	(402,400,000)
Net deferred income tax liabilities	(573,900,000)				(329,500,000)				(573,900,000)	(329,500,000)
Valuation allowance	0				0				0	0
American Entertainment Properties Corp
Income tax credit authority
Due to related party for income taxes due	100,000								100,000
Receivable under the federal tax sharing agreement					9,200,000					9,200,000
Federal taxes paid to AEPC under the Tax Sharing Agreement									260,000,000	150,700,000
CVR Partners
Deferred income tax liabilities:
Investment in related parties	(87,600,000)				(109,700,000)				(87,600,000)	(109,700,000)
CVR Refining
Deferred income tax liabilities:
Investment in related parties	$ (522,100,000)				$ 0				(522,100,000)	0
Kansas
Income tax credit authority
Net income tax benefit recognized from Kansas High Performance Incentive Program									7,800,000	4,500,000	3,200,000
Kansas High Performance Incentive Program (HPIP) credits for qualified business facility investment earned									12,000,000	6,900,000	$ 4,900,000
Oklahoma
Income tax credit authority
Net income tax benefit recognized from qualified manufacturing facility investment									1,200,000	900,000
Qualified manufacturing facility investment credit earned									$ 1,800,000	$ 1,300,000

Income Taxes (Details 2) - USD ($)	12 Months Ended
Income Taxes (Details 2) - USD ($)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income taxes
Unrecognized tax benefits which, if recognized, would impact the company's effective tax rate	$ 19,100,000	$ 10,400,000
Interest on income recognized on uncertain tax positions	2,200,000	500,000
Penalties recognized on uncertain tax positions	0	200,000
Accrued interest	2,600,000	500,000
Accrued penalties	0	200,000
Federal and state interest expense and penalties			$ 100,000
Interest and penalties accrued			0
Reconciliation of the unrecognized tax benefits
Balance beginning of year	36,900,000	17,700,000	200,000
Increase based on prior year tax positions	0	4,800,000	0
Decrease based on prior year tax positions	(6,400,000)	(100,000)	0
Increases in current year tax positions	14,700,000	14,700,000	17,500,000
Settlements	0	0	0
Reductions related to expirations of statute of limitations	0	(200,000)	0
Balance end of year	45,200,000	$ 36,900,000	$ 17,700,000
State \| Kansas
Income taxes
Tax credit carryforwards	5,300,000
State \| Oklahoma
Income taxes
Tax credit carryforwards	$ 8,900,000

Long-Term Debt (Details) - USD ($)										1 Months Ended	3 Months Ended										12 Months Ended
Long-Term Debt (Details) - USD ($)	Jan. 23, 2013	Nov. 23, 2012	Oct. 23, 2012	Jun. 04, 2012	Dec. 15, 2011	Nov. 02, 2011	May 16, 2011	Apr. 13, 2011	Dec. 30, 2010	Apr. 30, 2011	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Mar. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jan. 21, 2013	Dec. 20, 2012	Feb. 22, 2011	Apr. 06, 2010
Long-Term Debt
Capital lease obligations											$ 49,900,000				$ 51,200,000						$ 49,900,000	$ 51,200,000
Long-term debt											674,900,000				897,100,000						674,900,000	897,100,000
Loss on extinguishment of debt											0	$ 0	$ 0	$ 26,100,000	37,500,000	$ 0	$ 0	$ 0			26,100,000	37,500,000	$ 2,100,000
Total net proceeds from the offering																					0	0	206,000,000
Proceeds from issuance of CVR Partners' long-term debt																					0	0	125,000,000
Accrued interest settled on redemption																					54,900,000	73,900,000	$ 45,200,000
Accrued interest payable											$ 5,400,000				$ 12,200,000						$ 5,400,000	$ 12,200,000
GWEC
Long-Term Debt
Period of bridge loan																							1 year
CRLLC
Long-Term Debt
Percentage of CRLLC's ownership interest in CVR GP, LLC											100.00%										100.00%
CVR Refining
Long-Term Debt
Percentage of CRLLC's ownership interest in CVR GP, LLC															100.00%							100.00%		100.00%
Refining LLC
Long-Term Debt
Percentage of CRLLC's ownership interest in CVR GP, LLC											100.00%										100.00%
CRNF \| Interest rate swap \| Designated as hedges
Long-Term Debt
Borrowing capacity								$ 125,000,000.0
10.875% Senior Secured Notes, due 2017
Long-Term Debt
Long-term debt											$ 0				$ 220,900,000						$ 0	$ 220,900,000
Stated interest rate (as a percent)															10.875%							10.875%					10.875%
Unamortized discount															$ 1,800,000							$ 1,800,000
10.875% Senior Secured Notes, due 2017 \| CRLLC
Long-Term Debt
Principal payment							$ 2,200,000
10.875% Senior Secured Notes, due 2017 \| CRLLC and Coffeyville Finance Inc. (Issuers)
Long-Term Debt
Aggregate principal																											$ 225,000,000.0
Issue price as a percentage of principal amount																											98.811%
10.875% Senior Secured Notes, due 2017 \| CVR Refining
Long-Term Debt
Loss on extinguishment of debt																					26,100,000
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
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	$ 500,000,000
Stated interest rate (as a percent)											6.50%				6.50%						6.50%	6.50%
6.5% Second Lien Senior Secured Notes, due 2022 \| Level 2
Long-Term Debt
Estimated fair value											$ 491,300,000										$ 491,300,000
6.5% Second Lien Senior Secured Notes, due 2022 \| Refining LLC
Long-Term Debt
Stated interest rate (as a percent)			6.50%
Aggregate principal			$ 500,000,000
Total net proceeds from the offering			492,500,000
Deferred finance costs			8,700,000
Aggregate debt issuance costs incurred																					400,000
CRNF credit facility
Long-Term Debt
Long-term debt											125,000,000				$ 125,000,000						$ 125,000,000	$ 125,000,000
CRNF credit facility \| CRNF
Long-Term Debt
Deferred finance costs																			$ 4,800,000				$ 4,800,000
Amount of special distribution made by the Partnership to CRLLC upon closing of credit facility										$ 87,200,000
CRNF credit facility \| CRNF \| Prime Rate
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
Original Notes \| CRLLC
Long-Term Debt
Principal payment							$ 2,700,000		$ 27,500,000
Prepayment premium percentage									3.00%
Loss on extinguishment of debt									$ 1,600,000
Purchase price as a percentage of the principal amount at which the entity is required to purchase a portion of the notes							103.00%
Write-off of deferred financing costs and original issue discount																							89,000
Portion of prepayment premium recorded as loss on extinguishment of debt																							81,000
Original Notes \| CRLLC and Coffeyville Finance Inc. (Issuers)
Long-Term Debt
Stated interest rate (as a percent)																											9.00%
Aggregate principal																											$ 275,000,000.0
Issue price as a percentage of principal amount																											99.511%
Additional First Lien Notes \| CRLLC
Long-Term Debt
Stated interest rate (as a percent)					9.00%
Unamortized premium					$ 10,000,000
Total net proceeds from the offering					202,800,000
Deferred underwriting discounts					4,000,000
Bridge loan commitment and other associated fees					3,300,000
Structuring fees					200,000
Third party fees					800,000
Additional First Lien Notes \| CRLLC and Coffeyville Finance Inc. (Issuers)
Long-Term Debt
Aggregate principal					$ 200,000,000
Issue price as a percentage of principal amount					105.00%
Accrued interest payable																			3,700,000
Bridge loan \| CRLLC
Long-Term Debt
Period of bridge loan						1 year
Bridge loan \| CRLLC \| GWEC
Long-Term Debt
Commitment fee and other third party costs																							3,900,000
ABL Credit Facility \| CRLLC
Long-Term Debt
Commitment fees					$ 2,600,000
Write-off of previously deferred financing charges															4,100,000					$ 1,900,000
Deferred finance costs																			$ 9,100,000				$ 9,100,000
Borrowing capacity					$ 400,000,000.0																					$ 250,000,000.0
Letter of credit sublimit as a percentage of the total facility commitment																										90.00%
Maximum borrowing capacity optional expansion																										$ 250,000,000.0
Increase in deferred financing costs due to modification or extinguishment of debt instrument																				$ 800,000
9.0% Senior Secured Notes, due 2015 \| CRLLC
Long-Term Debt
Principal payment		$ 124,100,000	323,000,000				$ 500,000
Loss on extinguishment of debt															33,400,000
Prepayment premium		8,400,000	23,200,000												31,600,000
Write-off of previously deferred financing charges															8,100,000
Proceeds from issuance of CVR Partners' long-term debt			348,100,000
Accrued interest settled on redemption		$ 1,600,000	$ 1,800,000
Portion of unamortized premium written off															6,300,000
Old Notes \| CRLLC \| Maximum
Long-Term Debt
Amount of debt to be purchased under a fertilizer event offer								100,000,000
Old Notes \| CRLLC and Coffeyville Finance Inc. (Issuers)
Long-Term Debt
Purchase price as a percentage of the principal amount at which the entity is required to purchase a portion of the notes				101.00%
First Priority Credit Facility \| CRLLC
Long-Term Debt
Borrowing capacity																										$ 150,000,000.0
Amended and Restated ABL Credit Facility \| CRLLC
Long-Term Debt
Deferred finance costs															2,100,000							$ 2,100,000
Increase in deferred financing costs due to modification or extinguishment of debt instrument															$ 2,800,000
Aggregate availability											372,900,000										$ 372,900,000
Outstanding letters of credit											27,100,000										27,100,000
Amount outstanding											$ 0										$ 0
Amended and Restated ABL Credit Facility \| Credit parties
Long-Term Debt
Borrowing capacity																									$ 400,000,000.0
Letter of credit sublimit as a percentage of the total facility commitment																									90.00%
Maximum borrowing capacity optional expansion																									$ 200,000,000.0
Swingline loans sublimit as a percentage of the total facility commitment																									10.00%
Percentage threshold of borrowing base and total commitments for determination of interest rate on borrowings											50.00%										50.00%
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%
Percentage of customary facing fees																					0.125%
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%
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%
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%
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%
Amended and Restated ABL Credit Facility \| Credit parties \| Prime Rate
Long-Term Debt
Variable rate basis																					prime rate
Amended and Restated ABL Credit Facility \| Credit parties \| Prime Rate \| 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%
Amended and Restated ABL Credit Facility \| Credit parties \| Prime Rate \| 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%
Revolving credit facility \| CRNF
Long-Term Debt
Borrowing capacity								25,000,000.0
Uncommitted incremental facility								$ 50,000,000.0
Amount outstanding											$ 0										$ 0

Long-Term Debt (Details 2) - USD ($) $ in Millions	12 Months Ended
Long-Term Debt (Details 2) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Deferred Financing Costs and Original Issue Discount
Amortization of deferred financing costs reported as interest expense and other financing costs	$ 2.9	$ 5.0	$ 4.9
Estimated amortization of deferred financing costs
2014	2.8
2015	2.8
2016	2.2
2017	1.9
2018	0.9
Thereafter	3.5
Total	14.1
Future payments required under capital leases
Long-term portion	49.9	$ 51.2
Wynnewood Acquisition \| Capital lease
Future payments required under capital leases
2014	6.3
2015	6.4
2016	6.4
2017	6.4
2018	6.5
2019 and thereafter	70.3
Total future payments	102.3
Less: amount representing interest	51.1
Present value of future minimum payments	51.2
Less: current portion	1.3
Long-term portion	49.9
Outstanding obligation	$ 51.2
Wynnewood Acquisition \| Capital Lease related to Excel Pipeline LLC
Estimated amortization of deferred financing costs
Remaining term of leases	190 months
Wynnewood Acquisition \| Capital Lease related to Magellan Pipeline Terminals, L.P.
Estimated amortization of deferred financing costs
Remaining term of leases	189 months

Dividends (Details) $ / shares in Units, shares in Millions, $ in Millions						12 Months Ended
	Nov. 18, 2013 USD ($) $ / shares shares	Aug. 19, 2013 USD ($) $ / shares shares	Jun. 10, 2013 USD ($) $ / shares shares	May 17, 2013 USD ($) $ / shares shares	Feb. 19, 2013 USD ($) $ / shares shares	Dec. 31, 2013 USD ($) dividend $ / shares	Jan. 24, 2013 $ / shares
Dividends [Abstract]
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
Schedule Of Dividends Paid Table [Line Items]
Special dividends paid			$ 564.4		$ 477.6
Quarterly dividends paid	$ 65.1	$ 65.1		$ 65.1
Total dividends paid						$ 1,237.3
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		$ 0.75
Total dividends paid per common share (in dollars per share) \| $ / shares						$ 14.25
Shares outstanding (in shares) \| shares	86.8	86.8	86.8	86.8	86.8
IEP
Schedule Of Dividends Paid Table [Line Items]
Special dividends paid			$ 462.8		$ 391.6
Quarterly dividends paid	$ 53.4	$ 53.4		$ 53.4
Total dividends paid						$ 1,014.6
Public stockholders
Schedule Of Dividends Paid Table [Line Items]
Special dividends paid			$ 101.6		$ 86.0
Quarterly dividends paid	$ 11.7	$ 11.7		$ 11.7
Total dividends paid						$ 222.7

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	3 Months Ended								12 Months Ended
	May 31, 2012	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Earnings Per Share [Abstract]
Net income attributable to CVR Energy stockholders		$ (21.7)	$ 44.0	$ 183.4	$ 165.0	$ 40.2	$ 208.9	$ 154.7	$ (25.2)	$ 370.7	$ 378.6	$ 345.8
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	86,800,000	86,800,000	86,500,000
Effect of dilutive securities:
Non-vested restricted shares										0	600,000	1,300,000
Weighted-average number of shares of common stock outstanding assuming dilution		86,800,000	86,800,000	86,800,000	86,800,000	86,800,000	86,800,000	88,500,000	86,800,000	86,800,000	87,400,000	87,800,000
Basic earnings per share (in dollars per share)		$ (0.25)	$ 0.51	$ 2.11	$ 1.90	$ 0.46	$ 2.41	$ 1.78	$ (0.29)	$ 4.27	$ 4.36	$ 4.00
Diluted earnings per share (in dollars per share)		$ (0.25)	$ 0.51	$ 2.11	$ 1.90	$ 0.46	$ 2.41	$ 1.75	$ (0.29)	$ 4.27	$ 4.33	$ 3.94
Antidilutive securities excluded from computation of diluted earnings per share (in shares)												18,533
Number of options exercised	22,900
Long-Term Incentive Plan
Antidilutive securities
Dilutive awards outstanding										0

Benefit Plans (Details) - Defined-contribution 401(k) plans $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($) plan	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Benefit Plans
Number of defined-contribution 401(k) plans \| plan	2
Vesting schedule for employer's matching funds	3 years
Matching contributions made by the company during the year \| $	$ 6.1	$ 4.5	$ 2.3
CVR
Benefit Plans
Employee contribution limit per calendar year as a percentage of annual salaries	50.00%
Employee contribution limit per calendar year as a percentage of annual income sharing	100.00%
Nonunion plan \| CVR
Benefit Plans
Percentage of employer match	100.00%
Percent of employees' gross pay matched	6.00%
Union plan \| CVR
Benefit Plans
Percentage of employer match	100.00%
Percent of employees' gross pay matched	6.00%

Commitments and Contingencies (Details)
$ in Millions

12 Months Ended

Dec. 31, 2013

USD ($)

bbl / d

Dec. 31, 2012

USD ($)

Dec. 31, 2011

USD ($)

$ 9.5

7.9

6.9

4.2

3.0

5.2

36.7

Unconditional Purchase Obligations

2014

^[1]

121.4

2015

^[1]

109.5

2016

^[1]

102.4

2017

^[1]

101.2

2018

^[1]

101.2

Thereafter

^[1]

882.7

Unconditional purchase obligations

^[1]

1,418.4

Lease expenses

9.4

$ 7.7

$ 5.1

Unrecorded purchase agreements

Expenses related to agreement

126.1

$ 116.7

$ 87.6

Petroleum transportation service agreement with TransCanada | CRRM

Unrecorded purchase agreements

Amount payable related to petroleum transportation service agreements

$ 973.0

Term of agreement

17 years

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

25,000

Period over which minimum quantity of crude oil is receivable

20 years

New Vitol Agreement | CRRM

Unrecorded purchase agreements

Renewal term of agreement

1 year

Number of days for prior notice of nonrenewal

180 days

[1]

Commitments and Contingencies (Details 2) $ in Millions				1 Months Ended				5 Months Ended	12 Months Ended
Commitments and Contingencies (Details 2) $ in Millions	Feb. 25, 2013 USD ($)	Aug. 10, 2012 USD ($)	Jun. 21, 2012 USD ($)	Jun. 30, 2010 USD ($)	May 31, 2010 lawsuit	Oct. 31, 2009 USD ($) plaintiff	May 31, 2008 USD ($) claimant	Jul. 31, 2009 lawsuit	Dec. 31, 2013 USD ($) plaintiff	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Dec. 31, 2009 USD ($)	Dec. 31, 2008 USD ($)	Dec. 31, 2007	Jul. 02, 2013 USD ($)	Apr. 19, 2013 USD ($)	Oct. 25, 2010 USD ($)
Litigation \| Deutsche Bank
Long-term commitments
Aggregate amount of claims		$ 18.5
Litigation \| CRNF
Long-term commitments
Property tax abatement period															10 years
Increase in property tax expenses										$ 11.3	$ 11.4	$ 11.7	$ 10.7	$ 10.7
Decrease in property tax expenses	$ 10.7
Tax exemption period	10 years
Goldman Sachs Tender Offer Dispute
Long-term commitments
Aggregate amount of claims			$ 18.5
Flood, Crude Oil Discharge and Insurance
Long-term commitments
Aggregate amount of claims				$ 3.2		$ 3.2	$ 4.4
Number of private claimants \| claimant							16
Number of additional plaintiffs \| plaintiff						3
Number of claims not settled \| plaintiff									1
Reimbursement of oversight cost																		$ 1.8
Insurance proceeds under primary environmental liability insurance policy									$ 25.0
Flood, Crude Oil Discharge and Insurance \| CRRM
Long-term commitments
Environmental civil penalty for CWA violations																	$ 0.6
Amount of reimbursement agreed for oversight cost																	$ 1.7
Environmental civil penalty for Risk Management Program violations																$ 0.3
Oklahoma \| Litigation \| CRRM
Long-term commitments
Number of lawsuits filed \| lawsuit								15
New Mexico \| Litigation \| CRRM
Long-term commitments
Number of lawsuits filed \| lawsuit								2
Oklahoma and Kansas \| Litigation \| CRRM
Long-term commitments
Number of lawsuits filed \| lawsuit					2

Commitments and Contingencies (Details 3) $ in Thousands			1 Months Ended		12 Months Ended
Commitments and Contingencies (Details 3) $ in Thousands	Aug. 06, 2013	Sep. 28, 2012 employee	Mar. 31, 2012 USD ($)	Aug. 31, 2011 USD ($)	Dec. 31, 2013 USD ($) issue landfill	Dec. 31, 2012 USD ($) landfill	Dec. 31, 2011 USD ($)
Estimated future payments for environmental obligations
Expenses related to environmental, health and safety ("EHS") matters					$ 111,300	$ 28,400	$ 7,600
Minimum ownership interest in company					80.00%
WRC
Estimated future payments for environmental obligations
Payment of civil penalties				$ 950
Expected remaining costs under consent order					$ 3,000
Icahn
Estimated future payments for environmental obligations
Ownership percentage held by controlling stockholder					82.00%
Maximum \| CRRM
Estimated future payments for environmental obligations
Estimated amount expected to be spent for environmental remediation compliance, including capital expenditures					$ 20,000
EHS
Environmental, Health, and Safety ("EHS") Matters
Environmental accruals					1,500	2,300
Environmental accruals included in other current liabilities					300	700
Estimated closure and post-closure costs					$ 700	$ 800
Number of landfills \| landfill					2	2
Estimated future payments for environmental obligations
2014					$ 300
2015					200
2016					100
2017					100
2018					100
Thereafter					1,000
Undiscounted total					1,800
Less amounts representing interest at 2.73%					300
Accrued environmental liabilities at the end of the year					1,500	$ 2,300
Interest rate (as a percent)						2.73%
EHS \| CRRM
Estimated future payments for environmental obligations
Final renewable fuel percentage standard	9.74%
Cost of renewable identification numbers					180,500	$ 21,000	$ 19,000
Biofuel blending obligation recorded in other current liabilities					$ 17,400	$ 1,100
Marquee issues under the Clean Air Act \| issue					4
Percentage of refining capacity			90.00%
Environmental civil penalty			$ 700
Remaining costs associated with Second Consent Decree					$ 40,000
Estimated cost of completion of project			$ 1,200
EHS \| Maximum
Estimated future payments for environmental obligations
Period over which incremental capital expenditure not material and limited primarily to retrofit and replacement of heaters and boilers (in years)			7 years
EHS \| Minimum
Estimated future payments for environmental obligations
Period over which incremental capital expenditure not material and limited primarily to retrofit and replacement of heaters and boilers (in years)			5 years
MSAT II \| CRRM and CRT
Estimated future payments for environmental obligations
Remaining amount expected to be spent for environmental remediation compliance, including capital expenditures					63,000
MSAT II \| CRRM
Estimated future payments for environmental obligations
Expense incurred to date					24,600
MSAT II \| WRC
Estimated future payments for environmental obligations
Remaining amount expected to be spent for environmental remediation compliance, including capital expenditures					105,000
Expense incurred to date					52,200
Wynnewood refinery incident
Estimated future payments for environmental obligations
Number of employees fatally injured \| employee		2
Affiliate Pension Obligations
Estimated future payments for environmental obligations
Aggregate underfunded pension obligation if pension plans voluntarily terminated by affiliate					$ 591,800

Fair Value Measurements (Details) - Recurring - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Level 1
Fair value measurements
Cash equivalents	$ 81.0	$ 134.0
Total Assets	81.0	134.0
Total Liabilities	0.0	0.0
Level 1 \| Other derivative agreements
Fair value measurements
Other current assets	0.0
Other long-term assets	0.0	0.0
Other current liabilities	0.0	0.0
Other long-term liabilities	0.0
Level 1 \| Interest rate swap
Fair value measurements
Other current liabilities	0.0	0.0
Other long-term liabilities	0.0	0.0
Level 1 \| Biofuels blending obligation
Fair value measurements
Other current liabilities (biofuel blending obligation)	0.0	0.0
Level 2
Fair value measurements
Cash equivalents	0.0	0.0
Total Assets	1.0	0.9
Total Liabilities	(35.2)	(71.6)
Level 2 \| Other derivative agreements
Fair value measurements
Other current assets	0.9
Other long-term assets	0.1	0.9
Other current liabilities	(15.3)	(67.7)
Other long-term liabilities	(1.8)
Level 2 \| Interest rate swap
Fair value measurements
Other current liabilities	(0.9)	(0.9)
Other long-term liabilities	(1.0)	(1.9)
Level 2 \| Biofuels blending obligation
Fair value measurements
Other current liabilities (biofuel blending obligation)	(16.2)	(1.1)
Level 3
Fair value measurements
Cash equivalents	0.0	0.0
Total Assets	0.0	0.0
Total Liabilities	0.0	0.0
Level 3 \| Other derivative agreements
Fair value measurements
Other current assets	0.0
Other long-term assets	0.0	0.0
Other current liabilities	0.0	0.0
Other long-term liabilities	0.0
Level 3 \| Interest rate swap
Fair value measurements
Other current liabilities	0.0	0.0
Other long-term liabilities	0.0	0.0
Level 3 \| Biofuels blending obligation
Fair value measurements
Other current liabilities (biofuel blending obligation)	0.0	0.0
Total
Fair value measurements
Cash equivalents	81.0	134.0
Total Assets	82.0	134.9
Total Liabilities	(35.2)	(71.6)
Total \| Other derivative agreements
Fair value measurements
Other current assets	0.9
Other long-term assets	0.1	0.9
Other current liabilities	(15.3)	(67.7)
Other long-term liabilities	(1.8)
Total \| Interest rate swap
Fair value measurements
Other current liabilities	(0.9)	(0.9)
Other long-term liabilities	(1.0)	(1.9)
Total \| Biofuels blending obligation
Fair value measurements
Other current liabilities (biofuel blending obligation)	$ (16.2)	$ (1.1)

Fair Value Measurements (Details 2) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
Fair Value Measurements (Details 2) - USD ($) $ in Millions	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Fair Value Disclosures [Abstract]
Proceeds from sale of available for-sale securities									$ 24.7	$ 0.0	$ 0.0
Available-for-sale securities	$ 18.6								18.6
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Other income, net	$ 7.1	$ 6.2	$ 0.2	$ 0.0	$ 0.2	$ (0.1)	$ 0.6	$ 0.1	13.5	$ 0.9	$ 0.8
Accumulated Net Unrealized Investment Gain \| Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Other income, net									$ 6.1

Derivative Financial Instruments (Details) bbl in Millions	3 Months Ended									12 Months Ended
Derivative Financial Instruments (Details) bbl in Millions	Dec. 31, 2013 USD ($) bbl	Sep. 30, 2013 USD ($)	Jun. 30, 2013 USD ($)	Mar. 31, 2013 USD ($)	Dec. 31, 2012 USD ($) bbl	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Jun. 30, 2010	Dec. 31, 2013 USD ($) bbl	Dec. 31, 2012 USD ($) bbl	Dec. 31, 2011 USD ($)	Jun. 30, 2011 USD ($) agreement	Apr. 13, 2011 USD ($)
Derivative Financial Instruments
Realized gain (loss)										$ (6,400,000)	$ 137,600,000	$ 7,200,000
Gain (loss) on derivatives, net	$ (115,900,000)	$ 72,500,000	$ 120,500,000	$ (20,000,000)	$ (8,200,000)	$ (168,900,000)	$ 38,800,000	$ (147,200,000)		57,100,000	(285,600,000)	78,100,000
Derivative agreements
Derivative Financial Instruments
Realized gain (loss)										6,400,000	(137,600,000)	(7,200,000)
Gain (loss) on derivatives, net										57,100,000	(285,600,000)	78,100,000
Commodity derivatives
Derivative Financial Instruments
Gain (loss) on derivatives, net										(2,900,000)	(11,700,000)	(2,600,000)
Commodity swap
Derivative Financial Instruments
Gain (loss) on derivatives, net										60,100,000	(273,900,000)	80,400,000
Interest rate swap agreements
Derivative Financial Instruments
Realized loss on the interest rate swap re-classed from AOCI into interest expense										(1,100,000)	(1,000,000)	(300,000)
Gain (loss) recognized										(200,000)	(1,400,000)	$ (3,100,000)
Gross Amounts Offsets	$ 0				$ 0					$ 0	$ 0
Not designated as hedges \| Commodity swap
Derivative Financial Instruments
Number of barrels \| bbl	23.3				23.3					23.3	23.3
Gross Liabilities	$ 16,100,000				$ 66,800,000					$ 16,100,000	$ 66,800,000
Portion of net unrealized gain in current assets	900,000									900,000
Portion of net unrealized gain in long-term assets	100,000				900,000					100,000	900,000
Portion of net unrealized loss in current liabilities	15,300,000				$ 67,700,000					15,300,000	$ 67,700,000
Portion of net unrealized loss in long-term liabilities	$ 1,800,000									$ 1,800,000
Not designated as hedges \| Interest rate swap agreements \| CRLLC
Derivative Financial Instruments
Floating rate basis									Three months LIBOR
Designated as hedges \| Interest rate swap agreements \| CRNF
Derivative Financial Instruments
Number of floating-to-fixed interest rate swap agreements \| agreement													2
Borrowing capacity on credit facility														$ 125,000,000.0
Aggregate notional amount													$ 62,500,000
Average fixed rate of interest (as a percent)													1.96%
Effective rate (as a percent)	4.56%									4.56%
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%
Settlement period										90 days
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%
Settlement period										90 days

Derivative Financial Instruments (Details 2) - Refining LLC - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Current Assets
Offsetting Assets [Line Items]
Gross Assets	$ 4.3
Gross Amounts Offset	(3.4)
Net Assets Presented	0.9
Cash Collateral Not Offset	0.0
Net Amount	0.9
Noncurrent Assets
Offsetting Assets [Line Items]
Gross Assets	0.1	$ 0.9
Gross Amounts Offset	0.0	0.0
Net Assets Presented	0.1	0.9
Cash Collateral Not Offset	0.0	0.0
Net Amount	0.1	0.9
Commodity derivatives \| Current Assets
Offsetting Assets [Line Items]
Gross Assets	4.3
Gross Amounts Offset	(3.4)
Net Assets Presented	0.9
Cash Collateral Not Offset	0.0
Net Amount	0.9
Commodity derivatives \| Noncurrent Assets
Offsetting Assets [Line Items]
Gross Assets	0.1	0.9
Gross Amounts Offset	0.0	0.0
Net Assets Presented	0.1	0.9
Cash Collateral Not Offset	0.0	0.0
Net Amount	$ 0.1	$ 0.9

Derivative Financial Instruments (Details 3) - Refining LLC - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Current Liabilities
Offsetting Liabilities [Line Items]
Gross Liabilities	$ 31.4	$ 74.2
Gross Amounts Offsets	(16.1)	(6.5)
Net Liabilities Presented	15.3	67.7
Cash Collateral Not Offset	0.0	0.0
Net Amount	15.3	67.7
Noncurrent Liabilities
Offsetting Liabilities [Line Items]
Gross Liabilities	1.9
Gross Amounts Offsets	(0.1)
Net Liabilities Presented	1.8
Cash Collateral Not Offset	0.0
Net Amount	1.8
Commodity derivatives \| Current Liabilities
Offsetting Liabilities [Line Items]
Gross Liabilities	31.4	74.2
Gross Amounts Offsets	(16.1)	(6.5)
Net Liabilities Presented	15.3	67.7
Cash Collateral Not Offset	0.0	0.0
Net Amount	15.3	$ 67.7
Commodity derivatives \| Noncurrent Liabilities
Offsetting Liabilities [Line Items]
Gross Liabilities	1.9
Gross Amounts Offsets	(0.1)
Net Liabilities Presented	1.8
Cash Collateral Not Offset	0.0
Net Amount	$ 1.8

Related Party Transactions (Details) $ in Millions		1 Months Ended	12 Months Ended			51 Months Ended
Related Party Transactions (Details) $ in Millions	Jun. 13, 2013 USD ($)	Apr. 30, 2011 USD ($)	Dec. 31, 2013 USD ($) truck	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Jun. 13, 2013 railcar	May 19, 2013	Dec. 31, 2010
Related Party Transactions
Due to related party for income taxes due			$ 0.1	$ 0.0
Icahn
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 of railcars from ARL	$ 5.0
Rent expenses			$ 0.4	1.1	$ 1.1
CVR Refining
Related Party Transactions
Percentage of outstanding shares beneficially owned			29.00%				19.00%
American Entertainment Properties Corp
Related Party Transactions
Due to related party for income taxes due			$ 0.1
Receivable under the federal tax sharing agreement				9.2
Federal taxes paid to AEPC under the Tax Sharing Agreement			$ 260.0	$ 150.7
Goldman Sachs Funds and Kelso Funds
Related Party Transactions
Percentage of outstanding shares beneficially owned								40.00%
Navistar International Corporation \| CVR Refining
Related Party Transactions
Number of trucks purchased \| truck			7
Purchases from related party			$ 0.8
Insight Portfolio Group (formerly Icahn Sourcing, LLC)
Related Party Transactions
Payment to related party			$ 0.1
Affiliate of GS
Financing and Other
Underwriter fees		$ 5.7
Affiliate of GS \| CRLLC \| CRNF credit facility
Financing and Other
Additional third party fees and expenses associated with the offering		$ 2.0
GS, Kelso and the president, chief executive officer and chairman of the board of CVR
Financing and Other
Expenses related to Registration Rights Agreement					$ 0.5

Business Segments (Details) $ in Millions	3 Months Ended								12 Months Ended
Business Segments (Details) $ in Millions	Dec. 31, 2013 USD ($)	Sep. 30, 2013 USD ($)	Jun. 30, 2013 USD ($)	Mar. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2013 USD ($) segment	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Segment Reporting [Abstract]
Number of reportable segments \| segment									2
Business Segments
Net sales	$ 2,436.0	$ 1,977.1	$ 2,220.3	$ 2,352.4	$ 1,880.8	$ 2,409.6	$ 2,308.3	$ 1,968.6	$ 8,985.8	$ 8,567.3	$ 5,029.1
Cost of product sold (exclusive of depreciation and amortization)	2,219.7	1,744.4	1,785.4	1,813.6	1,485.1	1,702.5	1,874.2	1,635.2	7,563.2	6,696.9	3,943.5
Direct operating expenses (exclusive of depreciation and amortization)	110.6	128.4	108.3	108.5	202.5	109.9	94.1	115.5	455.8	522.1	334.1
Depreciation and amortization	37.4	36.2	35.0	34.2	32.6	33.1	32.2	32.1	142.8	130.0	90.3
Operating income	39.7	$ 40.4	$ 262.7	$ 367.7	124.9	$ 533.7	$ 235.8	$ 140.5	710.5	1,034.9	566.6
Capital expenditures									256.5	212.2	91.2
Total assets	3,665.8				3,610.9				3,665.8	3,610.9	3,119.3
Goodwill	41.0				41.0				41.0	41.0	41.0
Petroleum
Business Segments
Intercompany sales									9.6	9.9	11.4
Intercompany cost of product sold (exclusive of depreciation and amortization)									11.4	6.1	13.2
Net sales									8,683.5	8,281.5	4,751.8
Cost of product sold (exclusive of depreciation and amortization)									7,526.7	6,667.3	3,926.6
Direct operating expenses (exclusive of depreciation and amortization)									361.7	426.5	247.7
Depreciation and amortization									114.3	107.6	69.9
Operating income									603.0	1,012.5	465.7
Capital expenditures									204.5	120.0	68.6
Total assets	2,533.3				2,258.5				2,533.3	2,258.5	2,322.1
Goodwill	0.0				0.0				0.0	0.0	0.0
Petroleum \| Hydrogen
Business Segments
Intercompany sales									0.6
Nitrogen Fertilizer
Business Segments
Intercompany sales									11.4	6.3	14.2
Intercompany cost of product sold (exclusive of depreciation and amortization)									9.8	10.2	10.7
Cost of product sold related to the transfer of excess hydrogen									0.6	0.2	1.0
Net sales									323.7	302.3	302.9
Cost of product sold (exclusive of depreciation and amortization)									58.1	46.1	42.5
Direct operating expenses (exclusive of depreciation and amortization)									94.1	95.6	86.5
Depreciation and amortization									25.6	20.7	18.9
Operating income									124.9	115.8	136.2
Capital expenditures									43.8	82.2	19.1
Total assets	593.5				623.0				593.5	623.0	659.3
Goodwill	41.0				41.0				41.0	41.0	41.0
Other
Business Segments
Direct operating expenses (exclusive of depreciation and amortization)									0.0	0.0	(0.1)
Depreciation and amortization									2.9	1.7	1.5
Operating income									(17.4)	(93.4)	(35.3)
Capital expenditures									8.2	10.0	3.5
Total assets	539.0				729.4				539.0	729.4	137.9
Goodwill	$ 0.0				$ 0.0				0.0	0.0	0.0
Intersegment elimination
Business Segments
Net sales									(21.4)	(16.5)	(25.6)
Cost of product sold (exclusive of depreciation and amortization)									$ (21.6)	$ (16.5)	$ (25.6)

Major Customers and Suppliers (Details) - supplier	12 Months Ended
Major Customers and Suppliers (Details) - supplier	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Sales \| Customer concentration \| Petroleum
Major Customers and Suppliers
Concentration risk (as a percent)	21.00%	19.00%	27.00%
Sales \| Customer concentration \| Petroleum \| Customer A
Major Customers and Suppliers
Concentration risk (as a percent)	12.00%	10.00%	15.00%
Sales \| Customer concentration \| Petroleum \| Customer B
Major Customers and Suppliers
Concentration risk (as a percent)	9.00%	9.00%	12.00%
Sales \| Customer concentration \| Nitrogen Fertilizer
Major Customers and Suppliers
Concentration risk (as a percent)	28.00%	20.00%	29.00%
Sales \| Customer concentration \| Nitrogen Fertilizer \| Customer C
Major Customers and Suppliers
Concentration risk (as a percent)	15.00%	10.00%	17.00%
Sales \| Customer concentration \| Nitrogen Fertilizer \| Customer D
Major Customers and Suppliers
Concentration risk (as a percent)	13.00%	10.00%	12.00%
Contracted volume \| Supplier concentration \| Petroleum
Major Customers and Suppliers
Number of major suppliers	1	1	1
Contracted volume \| Supplier concentration \| Petroleum \| Supplier A
Major Customers and Suppliers
Concentration risk (as a percent)	69.00%	45.00%	65.00%
Direct operating expenses (exclusive of depreciation and amortization) \| Supplier concentration \| Nitrogen Fertilizer
Major Customers and Suppliers
Number of major suppliers	1	1	1
Direct operating expenses (exclusive of depreciation and amortization) \| Supplier concentration \| Nitrogen Fertilizer \| Supplier B
Major Customers and Suppliers
Concentration risk (as a percent)	4.00%	5.00%	5.00%

Selected Quarterly Financial Information (unaudited) (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 2,436.0	$ 1,977.1	$ 2,220.3	$ 2,352.4	$ 1,880.8	$ 2,409.6	$ 2,308.3	$ 1,968.6	$ 8,985.8	$ 8,567.3	$ 5,029.1
Operating costs and expenses:
Cost of product sold (exclusive of depreciation and amortization)	2,219.7	1,744.4	1,785.4	1,813.6	1,485.1	1,702.5	1,874.2	1,635.2	7,563.2	6,696.9	3,943.5
Direct operating expenses (exclusive of depreciation and amortization)	110.6	128.4	108.3	108.5	202.5	109.9	94.1	115.5	455.8	522.1	334.1
Selling, general and administrative (exclusive of depreciation and amortization)	28.6	27.7	28.9	28.4	35.7	30.4	72.0	45.3	113.5	183.4	98.0
Depreciation and amortization	37.4	36.2	35.0	34.2	32.6	33.1	32.2	32.1	142.8	130.0	90.3
Total operating costs and expenses	2,396.3	1,936.7	1,957.6	1,984.7	1,755.9	1,875.9	2,072.5	1,828.1	8,275.3	7,532.4	4,462.5
Operating income	39.7	40.4	262.7	367.7	124.9	533.7	235.8	140.5	710.5	1,034.9	566.6
Other income (expense):
Interest expense and other financing costs	(10.9)	(11.7)	(12.5)	(15.4)	(18.2)	(18.9)	(19.0)	(19.2)	(50.5)	(75.4)	(55.8)
Interest income	0.3	0.3	0.3	0.3	0.3	0.3	0.2	0.0	1.2	0.9	0.5
Gain (loss) on derivatives, net	(115.9)	72.5	120.5	(20.0)	(8.2)	(168.9)	38.8	(147.2)	57.1	(285.6)	78.1
Loss on extinguishment of debt	0.0	0.0	0.0	(26.1)	(37.5)	0.0	0.0	0.0	(26.1)	(37.5)	(2.1)
Other income (expense), net	7.1	6.2	0.2	0.0	0.2	(0.1)	0.6	0.1	13.5	0.9	0.8
Total other income (expense)	(119.4)	67.3	108.5	(61.2)	(63.4)	(187.6)	20.6	(166.3)	(4.8)	(396.7)	21.5
Income before income taxes	(79.7)	107.7	371.2	306.5	61.5	346.1	256.4	(25.8)	705.7	638.2	588.1
Income tax expense (benefit)	(39.1)	29.5	99.5	93.8	16.7	127.6	91.1	(9.8)	183.7	225.6	209.5
Net income	(40.6)	78.2	271.7	212.7	44.8	218.5	165.3	(16.0)	522.0	412.6	378.6
Less: Net income (loss) attributable to noncontrolling interest	(18.9)	34.2	88.3	47.7	4.6	9.6	10.6	9.2	151.3	34.0	32.8
Net income attributable to CVR Energy Stockholders	$ (21.7)	$ 44.0	$ 183.4	$ 165.0	$ 40.2	$ 208.9	$ 154.7	$ (25.2)	$ 370.7	$ 378.6	$ 345.8
Net earnings (loss) per share
Basic (in dollars per share)	$ (0.25)	$ 0.51	$ 2.11	$ 1.90	$ 0.46	$ 2.41	$ 1.78	$ (0.29)	$ 4.27	$ 4.36	$ 4.00
Diluted (in dollars per share)	$ (0.25)	$ 0.51	$ 2.11	$ 1.90	$ 0.46	$ 2.41	$ 1.75	$ (0.29)	$ 4.27	$ 4.33	$ 3.94
Weighted-average common shares outstanding
Basic (in shares)	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.8	86.5
Diluted (in shares)	86.8	86.8	86.8	86.8	86.8	86.8	88.5	86.8	86.8	87.4	87.8

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Feb. 19, 2014	Dec. 31, 2013
Icahn
Dividend
Ownership percentage held by controlling stockholder		82.00%
Subsequent event
Dividend
Dividends declared (in dollars per share)	$ 0.75
Aggregate dividends declared	$ 65.1
Subsequent event \| IEP
Dividend
Expected payments of dividends declared to related party	$ 53.4
Subsequent event \| Nitrogen fertilizer plant
Distribution
Cash distribution (in dollars per unit)	$ 0.43
Aggregate cash distributions paid	$ 31.4
Expected proceeds from declared distributions	$ 16.7
Subsequent event \| CVR Refining
Distribution
Cash distribution (in dollars per unit)	$ 0.45
Aggregate cash distributions paid	$ 66.4
Expected proceeds from declared distributions	$ 47.1

Label	Element	Value
CVR Partners LP [Member] \| CVR Partners Long Term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue	$ 0.00
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber	0