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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2017	Jul. 25, 2017
Document and Entity Information
Entity Registrant Name	CVR ENERGY INC
Entity Central Index Key	0001376139
Document Type	10-Q
Document Period End Date	Jun. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		86,831,050
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents (including $567.4 and $369.7, respectively, of consolidated variable interest entities (VIEs))	$ 829.9	$ 735.8
Accounts receivable of VIEs, net of allowance for doubtful accounts of $1.4 and $0.5, respectively	141.9	151.9
Inventories of VIEs	318.3	349.2
Prepaid expenses and other current assets (including $42.1 and $65.0, respectively, of VIEs)	45.8	68.4
Income tax receivable (including $0.2 and $0.2, respectively, of VIEs)	10.1	10.2
Total current assets	1,346.0	1,315.5
Property, plant and equipment, net of accumulated depreciation (including $2,595.0 and $2,645.1, respectively, of VIEs)	2,621.2	2,672.1
Intangible assets of VIEs, net	0.2	0.2
Goodwill of VIEs	41.0	41.0
Other long-term assets (including $18.9 and $19.1, respectively, of VIEs)	20.7	21.4
Total assets	4,029.1	4,050.2
Current liabilities:
Note payable and capital lease obligations of VIEs	2.0	1.8
Accounts payable (including $233.2 and $247.7, respectively, of VIEs)	235.3	251.0
Personnel accruals (including $20.8 and $23.6, respectively, of VIEs)	37.8	45.7
Accrued taxes other than income taxes of VIEs	28.0	27.0
Due to parent	1.6	10.6
Deferred revenue of VIEs	2.9	12.6
Other current liabilities (including $297.2 and $216.8, respectively, of VIEs)	297.5	217.2
Total current liabilities	605.1	565.9
Long-term liabilities:
Long-term debt and capital lease obligations of VIEs, net of current portion	1,163.6	1,162.8
Deferred income taxes (including $0.8 and $0.8, respectively, of VIEs)	585.6	579.9
Other long-term liabilities (including $5.6 and $5.4, respectively, of VIEs)	34.6	32.0
Total long-term liabilities	1,783.8	1,774.7
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	1,197.6	1,197.6
Retained deficit	(413.2)	(338.1)
Treasury stock, 98,610 shares at cost	(2.3)	(2.3)
Accumulated other comprehensive income, net of tax	0.0	0.0
Total CVR stockholders' equity	783.0	858.1
Noncontrolling interest	857.2	851.5
Total equity	1,640.2	1,709.6
Total liabilities and equity	$ 4,029.1	$ 4,050.2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents, consolidated VIEs	$ 829.9	$ 735.8
Prepaid expenses and other current assets, VIEs	45.8	68.4
Income tax receivable, VIEs	10.1	10.2
Property, plant and equipment, net of accumulated depreciation, VIEs	2,621.2	2,672.1
Other long-term assets, VIEs	20.7	21.4
Current liabilities:
Accounts payable, VIEs	235.3	251.0
Personnel accruals, VIEs	37.8	45.7
Other current liabilities, VIEs	297.5	217.2
Long-term liabilities:
Deferred income taxes, VIEs	585.6	579.9
Other long-term liabilities, VIEs	$ 34.6	$ 32.0
Equity:
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	350,000,000	350,000,000
Common stock, issued (in shares)	86,929,660	86,929,660
Treasury stock (in shares)	98,610	98,610
Variable Interest Entities
Current assets:
Cash and cash equivalents, consolidated VIEs	$ 567.4	$ 369.7
Accounts receivable of VIEs, allowance for doubtful accounts	1.4	0.5
Prepaid expenses and other current assets, VIEs	42.1	65.0
Income tax receivable, VIEs	0.2	0.2
Property, plant and equipment, net of accumulated depreciation, VIEs	2,595.0	2,645.1
Other long-term assets, VIEs	18.9	19.1
Current liabilities:
Accounts payable, VIEs	233.2	247.7
Personnel accruals, VIEs	20.8	23.6
Other current liabilities, VIEs	297.2	216.8
Long-term liabilities:
Deferred income taxes, VIEs	0.8	0.8
Other long-term liabilities, VIEs	$ 5.6	$ 5.4

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Statement [Abstract]
Net sales	$ 1,434.4	$ 1,283.2	$ 2,941.5	$ 2,188.7
Operating costs and expenses:
Cost of materials and other	1,228.6	976.9	2,449.8	1,713.7
Direct operating expenses (exclusive of depreciation and amortization as reflected below)	124.2	138.3	262.3	279.7
Depreciation and amortization	51.7	48.4	100.4	86.3
Cost of sales	1,404.5	1,163.6	2,812.5	2,079.7
Selling, general and administrative expenses (exclusive of depreciation and amortization as reflected below)	26.3	26.6	55.4	53.8
Depreciation and amortization	2.3	2.3	4.7	4.4
Total operating costs and expenses	1,433.1	1,192.5	2,872.6	2,137.9
Operating income	1.3	90.7	68.9	50.8
Other income (expense):
Interest expense and other financing costs	(27.6)	(18.5)	(54.6)	(30.6)
Interest income	0.3	0.1	0.5	0.3
Gain (loss) on derivatives, net	0.0	(1.9)	12.2	(3.1)
Loss on extinguishment of debt	0.0	(5.1)	0.0	(5.1)
Other income, net	0.1	0.1	0.1	0.4
Total other expense	(27.2)	(25.3)	(41.8)	(38.1)
Income (loss) before income tax expense	(25.9)	65.4	27.1	12.7
Income tax expense (benefit)	(6.6)	21.6	8.2	(0.2)
Net income (loss)	(19.3)	43.8	18.9	12.9
Less: Net income (loss) attributable to noncontrolling interest	(8.8)	15.4	7.2	0.7
Net income (loss) attributable to CVR Energy stockholders	$ (10.5)	$ 28.4	$ 11.7	$ 12.2
Earnings per share:
Basic and diluted earnings (loss) per share (in dollars per share)	$ (0.12)	$ 0.33	$ 0.13	$ 0.14
Dividends declared per share (in dollars per share)	$ 0.50	$ 0.5	$ 1	$ 1
Weighted Average Number Diluted Shares Outstanding Adjustment	86.8
Weighted-average common shares outstanding:
Basic and diluted (in shares)		86.8	86.8	86.8

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (19.3)	$ 43.8	$ 18.9	$ 12.9
Other comprehensive income (loss)
Unrealized gain on available-for-sale securities, net of tax of $0, $0.2, $0 and $0.2, respectively	0.0	0.3	0.0	0.3
Net loss reclassified into income on settlement of interest rate swaps, net of tax of $0, $0, $0 and $0, respectively	0.0	0.0	0.0	0.1
Total other comprehensive income	0.0	0.3	0.0	0.4
Comprehensive income (loss)	(19.3)	44.1	18.9	13.3
Less: Comprehensive income (loss) attributable to noncontrolling interest	(8.8)	15.4	7.2	0.7
Comprehensive income (loss) attributable to CVR Energy stockholders	$ (10.5)	$ 28.7	$ 11.7	$ 12.6

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Statement of Comprehensive Income [Abstract]
Unrealized gain on available-for-sale securities, tax	$ 0.0	$ 0.2	$ 0.0	$ 0.2
Change in fair value of interest rate swaps, tax	$ 0.0	$ 0.0	$ 0.0	$ 0.0

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - 6 months ended Jun. 30, 2017 - USD ($) $ in Millions	Total	Total CVR Stockholders' Equity	$0.01 Par Value Common Stock	Additional Paid-In Capital	Retained Deficit	Treasury Stock	Noncontrolling Interest
Beginning balance (in shares) at Dec. 31, 2016			86,929,660
Beginning balance at Dec. 31, 2016	$ 1,709.6	$ 858.1	$ 0.9	$ 1,197.6	$ (338.1)	$ (2.3)	$ 851.5
Increase (Decrease) in Stockholders' Equity
Dividends paid to CVR Energy stockholders	(86.8)	(86.8)			(86.8)
Distributions from CVR Partners to public unitholders	(1.5)						(1.5)
Net income	18.9	11.7			11.7		7.2
Other comprehensive income, net of tax	0.0						0.0
Ending balance (in shares) at Jun. 30, 2017			86,929,660
Ending balance at Jun. 30, 2017	$ 1,640.2	$ 783.0	$ 0.9	$ 1,197.6	$ (413.2)	$ (2.3)	$ 857.2

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (Parenthetical) - $ / shares	Jun. 30, 2017	Dec. 31, 2016
Statement of Stockholders' Equity [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash flows from operating activities:
Net income (loss)	$ 18.9	$ 12.9
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	105.1	90.7
Allowance for doubtful accounts	0.8	0.2
Amortization of deferred financing costs and original issue discount	2.4	1.3
Amortization of debt fair value adjustment	0.0	1.3
Deferred income taxes expense	7.0	2.9
Loss on disposition of assets	1.2	0.4
Loss on extinguishment of debt	0.0	5.1
Share-based compensation	6.7	3.0
Unrealized gain on securities	0.0	(0.3)
Loss (gain) on derivatives, net	(12.2)	3.1
Current period settlements on derivative contracts	1.1	28.5
Income from equity method investment	(0.1)	0.0
Changes in assets and liabilities:
Accounts receivable	9.2	(45.4)
Inventories	31.9	15.1
Prepaid expenses and other current assets	22.1	(5.4)
Due to/from parent	(9.0)	(3.0)
Other long-term assets	0.3	(0.1)
Accounts payable	(11.9)	(21.9)
Accrued income taxes	0.1	(0.1)
Deferred revenue	(9.1)	(31.6)
Other current liabilities	78.0	10.7
Other long-term liabilities	(0.4)	2.5
Net cash provided by operating activities	242.1	69.9
Cash flows from investing activities:
Capital expenditures	(57.4)	(82.8)
Acquisition of CVR Nitrogen, net of cash acquired	0.0	(63.9)
Purchase of securities	0.0	(4.2)
Investment in affiliates	(1.4)	0.0
Purchase of available-for-sale securities	0.0	(4.2)
Net cash used in investing activities	(58.8)	(155.1)
Cash flows from financing activities:
Payment of capital lease obligations	(0.9)	(0.8)
Principal and premium payments on 2021 Notes	0.0	(320.5)
Principal payments on CRNF credit facility	0.0	(125.0)
Payment of revolving debt	0.0	(49.1)
Payment of deferred financing costs	0.0	(6.6)
Proceeds on issuance of 2023 Notes, net of original issue discount	0.0	628.8
Dividends to CVR Energy's stockholders	(86.8)	(86.8)
Distributions to CVR Partners' noncontrolling interest holders	(1.5)	(29.3)
Net cash provided by (used in) financing activities	(89.2)	10.7
Net increase (decrease) in cash and cash equivalents	94.1	(74.5)
Cash and cash equivalents, beginning of period	735.8	765.1
Cash and cash equivalents, end of period	829.9	690.6
Supplemental disclosures:
Cash paid (refunded) for income taxes, net	10.1	(0.2)
Cash paid for interest, net of capitalized interest of $0.5 and $3.4 in 2017 and 2016, respectively	52.2	25.0
Non-cash investing and financing activities:
Construction in progress additions included in accounts payable	9.4	9.9
Change in accounts payable related to construction in process additions	(6.8)	(12.4)
Landlord incentives for leasehold improvements	1.3	0.0
Fair value of common units issued in a business combination	0.0	335.7
Fair value of debt assumed in a business combination	0.0	367.5
Reduction of proceeds from 2023 Notes from underwriting discount	$ 0.0	$ 16.1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Statement of Cash Flows [Abstract]
Capitalized interest	$ 0.2	$ 1.9	$ 0.5	$ 3.4

Organization and Basis of Presentation	6 Months Ended
Organization and Basis of Presentation	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	(1) Organization and Basis of Presentation Organization The "Company," "CVR Energy" or "CVR" are used in this Report to refer to CVR Energy, Inc. and, unless the context otherwise requires, its subsidiaries. CVR is a diversified holding company primarily engaged in the petroleum refining and nitrogen fertilizer manufacturing industries through its holdings in CVR Refining, LP ("CVR Refining" or the "Refining Partnership") and CVR Partners, LP ("CVR Partners" or the "Nitrogen Fertilizer Partnership"). The Refining Partnership is an independent petroleum refiner and marketer of high value transportation fuels. The Nitrogen Fertilizer Partnership produces and markets nitrogen fertilizers in the form of UAN and ammonia. The Company reports in two business segments: the petroleum segment (the operations of CVR Refining) and the nitrogen fertilizer segment (the operations of CVR Partners). CVR's common stock is listed on the NYSE under the symbol "CVI." On May 7, 2012, an affiliate of Icahn Enterprises L.P. ("IEP") announced that they had acquired control of CVR pursuant to a tender offer for all of the Company's common stock. As of June 30, 2017, IEP and its affiliates owned approximately 82% of the Company's outstanding shares. CVR Partners, LP On April 13, 2011, the Nitrogen Fertilizer Partnership completed the initial public offering ("IPO") of its common units representing limited partnership interests. The common units, which are listed on the NYSE, began trading on April 8, 2011 under the symbol "UAN." Immediately prior to the Nitrogen Fertilizer Partnership's acquisition of CVR Nitrogen, LP, public security holders held approximately 47% of the outstanding Nitrogen Fertilizer Partnership common units, and Coffeyville Resources, LLC ("CRLLC"), a wholly owned subsidiary of the Company, held approximately 53% of the outstanding Nitrogen Fertilizer Partnership common units. As a result of the Nitrogen Fertilizer Partnership's acquisition of CVR Nitrogen, LP and issuance of the unit consideration, the noncontrolling interest related to the Nitrogen Fertilizer Partnership reflected in our Consolidated Financial Statements on April 1, 2016 and from such date and as of June 30, 2017 was approximately 66%. In addition, CRLLC owns 100% of the Nitrogen Fertilizer Partnership's general partner, CVR GP, LLC, which only holds a non-economic general partner interest. The noncontrolling interest reflected on the Condensed Consolidated Balance Sheets of CVR is impacted by the net income of, and distributions from, the Nitrogen Fertilizer Partnership. CVR Refining, LP On January 23, 2013, the Refining Partnership completed the IPO of its common units representing limited partner interests. The common units, which are listed on the NYSE, began trading on January 17, 2013 under the symbol "CVRR." As of June 30, 2017, public security holders held approximately 34% of the Refining Partnership's outstanding common units (including common units owned by affiliates of IEP, representing approximately 3.9% of the Refining Partnership's outstanding common units), and CVR Refining Holdings, LLC (“CVR Refining Holdings”), a subsidiary of CRLLC, held approximately 66% of the Refining Partnership's outstanding common units. In addition, CVR Refining Holdings owns 100% of the Refining Partnership’s general partner, CVR Refining GP, LLC ("CVR Refining GP"), which only holds a non-economic general partner interest. The noncontrolling interest reflected on the Condensed Consolidated Balance Sheets of CVR is impacted by the net income of, and distributions from the Refining Partnership. Basis of Presentation The accompanying condensed consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles ("GAAP") and in accordance with the rules and regulations of the Securities and Exchange Commission ("SEC"). The condensed consolidated financial statements include the accounts of CVR and its direct and indirect subsidiaries including the Nitrogen Fertilizer Partnership, the Refining Partnership and their respective subsidiaries, as discussed further below. The ownership interests of noncontrolling investors in CVR's subsidiaries are recorded as a noncontrolling interest included as a separate component of equity for all periods presented. All intercompany account balances and transactions have been eliminated in consolidation. Certain information and footnotes required for complete financial statements under GAAP have been condensed or omitted pursuant to SEC rules and regulations. These condensed consolidated financial statements should be read in conjunction with the December 31, 2016 audited consolidated financial statements and notes thereto included in CVR's Annual Report on Form 10-K for the year ended December 31, 2016, which was filed with the SEC on February 21, 2017 (the "2016 Form 10-K"). According to the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 810, Consolidations, the primary beneficiary of a variable interest entity's ("VIE") activities is required 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; limited partnerships and other similar entities are considered a VIE unless the limited partners hold substantive kick-out rights or participating rights; and an ongoing analysis is required to determine whether the variable interest gives rise to a controlling financial interest in the VIE, among other things. Management has determined that the Refining Partnership and the Nitrogen Fertilizer Partnership are VIEs because the limited partners of CVR Refining and CVR Partners lack both substantive kick-out rights and participating rights. Based upon the general partner’s roles and rights as afforded by the partnership agreements and its exposure to losses and benefits of each of the partnerships through its significant limited partner interests, intercompany credit facilities, and services agreements, CVR determined that it is the primary beneficiary of both the Refining Partnership and the Nitrogen Fertilizer Partnership. Based upon that determination, CVR consolidates both the Refining and Nitrogen Fertilizer Partnerships in its consolidated financial statements. In the opinion of the Company's management, the accompanying condensed consolidated financial statements reflect all adjustments (consisting only of normal recurring adjustments) that are necessary to fairly present the financial position of the Company as of June 30, 2017 and December 31, 2016, the results of operations and comprehensive income (loss) for the three and six month periods ended June 30, 2017 and 2016, changes in equity for the six month period ended June 30, 2017 and cash flows of the Company for the six month periods ended June 30, 2017 and 2016. The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Results of operations and cash flows for the interim periods presented are not necessarily indicative of the results that will be realized for the year ending December 31, 2017 or any other interim or annual period.

Recent Accounting Pronouncements	6 Months Ended
Recent Accounting Pronouncements	Jun. 30, 2017
Accounting Policies [Abstract]
Recent Accounting Pronouncements	(2) Recent Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-09, creating a new topic, FASB ASC Topic 606, "Revenue from Contracts with Customers," which supersedes revenue recognition requirements in FASB ASC Topic 605, "Revenue Recognition." This ASU requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. In addition, an entity is required to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The standard is effective for interim and annual periods beginning after December 15, 2017. The Company has developed an implementation plan to adopt the new standard. As part of this plan, the Company is currently assessing the impact of the new guidance on its business processes, business and accounting systems, consolidated financial statements and related disclosures, which involves review of existing revenue streams, evaluation of accounting policies and identification of the types of arrangements where differences may arise in the conversion to the new standard. The Company expects to complete the assessment phase of its implementation plan during the third quarter after which the Company will initiate the design and implementation phases of the plan, including implementing any changes to existing business processes and systems to accommodate the new standard, during 2017. The Company will adopt this standard as of January 1, 2018 using the modified retrospective application method. To date, the Company has not identified any material differences in its existing revenue recognition methods that would require modification under the new standard. In February 2016, the FASB issued ASU No. 2016-02, “Leases” (“ASU 2016-02”), creating a new topic, FASB ASC Topic 842, "Leases," which supersedes lease requirements in FASB ASC Topic 840, "Leases." The new standard revises accounting for operating leases by a lessee, among other changes, and requires a lessee to recognize a liability to make lease payments and an asset representing its right to use the underlying asset for the lease term in the balance sheet. The standard is effective for the first interim and annual periods beginning after December 15, 2018, with early adoption permitted. At adoption, ASU 2016-02 will be applied using a modified retrospective application method. The Company is formulating an assessment and implementation plan to adopt the new standard. The Company expects its assessment and implementation plan to be ongoing during 2017 and 2018 and is currently unable to reasonably estimate the impact of adopting the new leases standard on its consolidated financial statements and footnotes disclosures. In January 2017, the FASB issued ASU No. 2017-04, “Intangibles-Goodwill and Other (Topic 350) - Simplifying the Test for Goodwill Impairment" (“ASU 2017-04”). The new standard simplifies the accounting for goodwill impairments by eliminating step 2 from the goodwill quantitative impairment test. Instead, if the carrying amount of a reporting unit exceeds its fair value, an impairment loss shall be recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. The standard is effective for interim and annual periods beginning after December 15, 2019 and early adoption is permitted. The Company early adopted ASU 2017-04 on January 1, 2017.

Acquisition	6 Months Ended
Acquisition	Jun. 30, 2017
Business Combinations [Abstract]
Acquisition	(3) Acquisition On April 1, 2016, the Nitrogen Fertilizer Partnership completed the merger (the "East Dubuque Merger") as contemplated by the Agreement and Plan of Merger, dated as of August 9, 2015 (the "Merger Agreement"), with CVR Nitrogen, LP ("CVR Nitrogen") (formerly known as East Dubuque Nitrogen Partners, L.P. and also formerly known as Rentech Nitrogen Partners, L.P.) and with CVR Nitrogen GP, LLC ("CVR Nitrogen GP") (formerly known as East Dubuque Nitrogen GP, LLC and also formerly known as Rentech Nitrogen GP, LLC) whereby the the Nitrogen Fertilizer Partnership acquired a nitrogen fertilizer manufacturing facility in East Dubuque, Illinois (the "East Dubuque Facility"). Under the terms of the Merger Agreement, holders of CVR Nitrogen common units eligible to receive consideration received 1.04 common units representing limited partner interests in CVR Partners and $2.57 in cash, without interest, for each CVR Nitrogen common unit. Pursuant to the Merger Agreement, CVR Partners issued approximately 40.2 million CVR Partners common units and paid approximately $99.2 million in cash consideration to CVR Nitrogen common unitholders and certain holders of CVR Nitrogen phantom units. The aggregate merger consideration was approximately $802.4 million, including the fair value of CVR Partners common units issued of $335.7 million, cash consideration of $99.2 million, and $367.5 million fair value of assumed debt. During the three and six months ended June 30, 2016, the Nitrogen Fertilizer Partnership incurred approximately $1.2 million and $2.5 million, respectively, of legal and other professional fees and other merger related expenses, which were included in selling, general and administrative expenses (exclusive of depreciation and amortization). CVR Nitrogen’s debt arrangements that remained in place after the closing date of the East Dubuque Merger included $320.0 million of its 6.5% notes due 2021 (the "2021 Notes"). The majority of the 2021 Notes were repurchased in June 2016. Immediately prior to the East Dubuque Merger, CVR Nitrogen also had outstanding balances under a credit agreement with Wells Fargo Bank, National Association, as successor-in-interest by assignment from General Electric Company, as administrative agent (the "Wells Fargo Credit Agreement"). In connection with the closing of the East Dubuque Merger, the Nitrogen Fertilizer Partnership paid $49.4 million for the outstanding balance, accrued interest and fees under the Wells Fargo Credit Agreement and the Wells Fargo Credit Agreement was terminated. Parent Affiliate Units In March 2016, CVR Energy purchased 400,000 CVR Nitrogen common units, representing approximately 1% of the then outstanding CVR Nitrogen limited partner interests. CVR Energy did not receive merger consideration for these designated CVR Nitrogen common units. Subsequent to the East Dubuque Merger, the Nitrogen Fertilizer Partnership purchased the 400,000 CVR Nitrogen common units from CVR Energy during the second quarter of 2016 for $5.0 million.

Share-Based Compensation

6 Months Ended

Jun. 30, 2017

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

Share-Based Compensation

(4) Share-Based Compensation

Long-Term Incentive Plan – CVR Energy

CVR has a Long-Term Incentive Plan ("LTIP") that 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 June 30, 2017, only grants of performance units under the LTIP remain outstanding. Individuals who are eligible to receive awards and grants under the LTIP include the Company's employees, officers, consultants, advisors and directors. The LTIP 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.

Performance Unit Awards

In December 2016, the Company entered into a performance unit award agreement (the "2016 Performance Unit Award Agreement") with its Chief Executive Officer. Compensation cost for the 2016 Performance Unit Award Agreement will be recognized over the performance cycle from January 1, 2017 to December 31, 2017. The performance unit award of 3,500 performance units under the 2016 Performance Unit Award Agreement represents the right to receive, upon vesting, a cash payment equal to $1,000 multiplied by the applicable performance factor. The amount paid pursuant to the award, if any, will be paid following the end of the performance cycle for the award, but no later than March 6, 2018. In December 2015, the Company entered into a performance unit award agreement with its Chief Executive Officer with terms substantially the same as the 2016 Performance Unit Award Agreement and with a performance cycle from January 1, 2016 to December 31, 2016. Total compensation expense for the three months ended June 30, 2017 and 2016 related to the performance unit awards was approximately $0.9 million and $0.9 million, respectively. Total compensation expense for the six months ended June 30, 2017 and 2016 related to the performance unit awards was approximately $1.8 million and $1.8 million, respectively. As of June 30, 2017 and December 31, 2016, the Company had a liability of $1.8 million and $3.5 million, respectively, for the performance unit awards, which is recorded in personnel accruals on the Condensed Consolidated Balance Sheets.

Long-Term Incentive Plan – CVR Partners

CVR Partners has a long-term incentive plan ("CVR Partners LTIP") that 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. Individuals eligible to receive awards pursuant to the CVR Partners LTIP include (i) employees of the Nitrogen Fertilizer Partnership and its subsidiaries, (ii) employees of its general partner, (iii) members of its board of directors of the general partner, and (iv) certain employees, consultants and directors of CVR Energy who perform services for the benefit of the Nitrogen Fertilizer Partnership.

Through the CVR Partners LTIP, phantom unit awards outstanding include awards granted to employees of both CVR Partners and its general partner. Phantom unit awards made to employees of its general partner are considered non-employee equity based-awards. The phantom unit awards outstanding vest over a three-year period. The maximum number of common units issuable under the CVR Partners LTIP is 5,000,000. As of June 30, 2017, there were 4,820,215 common units available for issuance under the CVR Partners LTIP. As all phantom unit awards discussed below are cash settled awards, they do not reduce the number of common units available for issuance.

Each phantom unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (i) the average fair market value of one unit of the Nitrogen Fertilizer Partnership's common units in accordance with the award agreement, plus (ii) 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. The phantom unit awards are generally graded vesting awards, which are expected to vest over three years with one-third of each award vesting each year. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award.

A summary of the phantom unit activity and changes under the CVR Partners LTIP during the six months ended June 30, 2017 is presented below:



	Phantom Units		Weighted-Average Grant-Date Fair Value
Non-vested at January 1, 2017	771,786		$	6.47
Granted	3,172		4.73
Vested	(7,333	)	8.03
Forfeited	(18,091	)	6.65
Non-vested at June 30, 2017	749,534		$	6.45

As of June 30, 2017, unrecognized compensation expense associated with the unvested phantom units was approximately $1.5 million and is expected to be recognized over a weighted-average period of 1.2 years. Compensation expense recorded for the three months ended June 30, 2017 and 2016 related to the awards under the CVR Partners LTIP was approximately $0.1 million and $0.8 million, respectively. Compensation expense recorded for the six months ended June 30, 2017 and 2016 related to the awards under the CVR Partners LTIP was approximately $0.4 million and $1.3 million, respectively.

As of June 30, 2017 and December 31, 2016, CVR Partners had a liability of $1.4 million and $1.0 million, respectively, for cash settled non-vested phantom unit awards and associated distribution equivalent rights, which is recorded in personnel accruals on the Condensed Consolidated Balance Sheets.

Long-Term Incentive Plan – CVR Refining

CVR Refining has a long-term incentive plan ("CVR Refining LTIP") that 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. Individuals who are eligible to receive awards under the CVR Refining LTIP include (i) employees of the Refining Partnership and its subsidiaries, (ii) employees of the general partner, (iii) members of the board of directors of the general partner and (iv) certain employees, consultants and directors of CRLLC and CVR Energy who perform services for the benefit of the Refining Partnership.

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 generally graded vesting awards, which are expected to vest over three years with one-third of each award vesting each year. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award. Each phantom unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (i) the average fair-market value of one unit of the Refining Partnership's common units in accordance with the award agreement, plus (ii) 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 six months ended June 30, 2017 is presented below:



	Units		Weighted-Average Grant-Date Fair Value
Non-vested at January 1, 2017	904,855		$	12.38
Granted	36,257		9.57
Vested	(2,038	)	11.36
Forfeited	(47,175	)	16.88
Non-vested at June 30, 2017	891,899		$	12.03

As of June 30, 2017, there was approximately $5.1 million of total unrecognized compensation cost related to the awards under the CVR Refining LTIP to be recognized over a weighted-average period of 1.3 years. Total compensation expense (benefit) recorded for the three months ended June 30, 2017 and 2016 related to the awards under the CVR Refining LTIP was approximately $1.2 million and $(0.3) million, respectively. Total compensation expense recorded for the six months ended June 30, 2017 and 2016 related to the awards under the CVR Refining LTIP was approximately $2.2 million and nominal, respectively.

As of June 30, 2017 and December 31, 2016, the Refining Partnership had a liability of approximately $3.6 million and $1.5 million, respectively, for non-vested phantom unit awards and associated distribution equivalent rights, which is recorded in personnel accruals on the Condensed Consolidated Balance Sheets.

Incentive Unit Awards

The Company granted awards of incentive units and distribution equivalent rights to certain employees of CRLLC, CVR Energy and CVR GP, LLC. The awards are generally graded vesting awards, which are expected to vest over three years with one-third of each award vesting each year. Compensation expense is recognized on a straight-line basis over the vesting period of the respective tranche of the award. Each incentive unit and distribution equivalent right represents the right to receive, upon vesting, a cash payment equal to (i) the average fair market value of one unit of the Refining Partnership's common units in accordance with the award agreement, plus (ii) 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 activity and changes during the six months ended June 30, 2017 is presented below:



	Incentive Units		Weighted-Average Grant-Date Fair Value
Non-vested at January 1, 2017	987,797		$	12.63
Granted	4,106		10.96
Vested	(19,124	)	16.20
Forfeited	(27,203	)	13.78
Non-vested at June 30, 2017	945,576		$	12.51

As of June 30, 2017, there was approximately $5.1 million of total unrecognized compensation cost related to incentive unit awards to be recognized over a weighted-average period of approximately 1.3 years. Total compensation expense (benefit) for the three months ended June 30, 2017 and 2016 related to the awards was approximately $1.3 million and $(0.2) million, respectively. Total compensation expense for the six months ended June 30, 2017 and 2016 related to the awards was approximately $2.5 million and $0.1 million, respectively.

As of June 30, 2017 and December 31, 2016, the Company had a liability of approximately $4.2 million and $1.9 million, respectively, for non-vested incentive units and associated distribution equivalent rights, which is recorded in personnel accruals on the Condensed Consolidated Balance Sheets.

Inventories

6 Months Ended

Jun. 30, 2017

Inventory Disclosure [Abstract]

Inventories

(5) 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. For all periods presented, inventories are valued at the lower of the first-in, first-out ("FIFO") cost or net realizable value for fertilizer products, refined fuels and by-products. 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 net realizable value. The cost of inventories includes inbound freight costs.

Inventories consisted of the following:



	June 30, 2017		December 31, 2016
	(in millions)
Finished goods	$	133.4	$	151.7
Raw materials and precious metals	90.1		98.4
In-process inventories	18.9		23.9
Parts and supplies	75.9		75.2
Total Inventories	$	318.3	$	349.2

Property, Plant and Equipment

6 Months Ended

Jun. 30, 2017

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

(6) Property, Plant and Equipment

Property, plant and equipment consisted of the following:



	June 30, 2017		December 31, 2016
	(in millions)
Land and improvements	$	46.5	$	46.5
Buildings	80.9		64.8
Machinery and equipment	3,676.7		3,656.5
Automotive equipment	25.8		24.7
Furniture and fixtures	29.8		28.9
Leasehold improvements	4.8		3.6
Aircraft	3.6		3.6
Railcars	16.8		16.8
Construction in progress	66.8		54.2
	3,951.7		3,899.6
Accumulated depreciation	1,330.5		1,227.5
Total property, plant and equipment, net	$	2,621.2	$	2,672.1

Capitalized interest recognized as a reduction in interest expense for the three months ended June 30, 2017 and 2016 totaled approximately $0.2 million and $1.9 million, respectively. Capitalized interest recognized as a reduction in interest expense for the six months ended June 30, 2017 and 2016 totaled approximately $0.5 million and $3.4 million, respectively. Land, buildings and equipment that are under a capital lease obligation had an original carrying value of approximately $24.8 million at both June 30, 2017 and December 31, 2016. Amortization of assets held under capital leases is included in depreciation expense.

Goodwill	6 Months Ended
Goodwill	Jun. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	(7) Goodwill The Nitrogen Fertilizer Partnership evaluates the carrying value of goodwill annually as of November 1 and between annual evaluations if events occur or circumstances change that would more likely than not reduce the fair value of the reporting unit below its carrying amount. The Nitrogen Fertilizer Partnership's goodwill reporting unit is the Coffeyville Facility. During the second quarter of 2017, there was a sustained decrease in the Nitrogen Fertilizer Partnership’s unit price and continued uncertainty of fertilizer pricing. The Nitrogen Fertilizer Partnership evaluated both positive and negative indicators, including fertilizer pricing market data, to evaluate if a goodwill impairment triggering event occurred during the second quarter of 2017. After assessing the totality of events and circumstances, it was determined a triggering event did not occur and it was not necessary to perform a goodwill impairment analysis as of June 30, 2017. The nitrogen fertilizer business is exposed to seasonal fluctuations in demand, and the second half of each calendar year is typically referred to as the fill season. As of June 30, 2017, the Nitrogen Fertilizer Partnership had not received significant orders for the fill season. If actual pricing is below current market estimates, this could be a trigger for a subsequent goodwill impairment test. If such a triggering event is identified in subsequent quarters, a goodwill impairment may occur.

Cost Classifications	6 Months Ended
Cost Classifications	Jun. 30, 2017
Costs and Expenses [Abstract]
Cost Classifications	(8) Cost Classifications Cost of materials and other includes cost of crude oil, other feedstocks, blendstocks, purchased refined products, pet coke, renewable identification numbers ("RINs") and freight and distribution expenses. Direct operating expenses (exclusive of depreciation and amortization) include 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 $51.7 million and $48.4 million, for the three months ended June 30, 2017 and 2016, respectively. For the six months ended June 30, 2017 and 2016, direct operating expenses exclude depreciation and amortization of approximately $100.4 million and $86.3 million, respectively. Selling, general and administrative expenses (exclusive of depreciation and amortization) consist primarily of expenses for legal, treasury, accounting, marketing, human resources, information technology and maintaining the corporate and administrative offices in Texas and Kansas. Selling, general and administrative expenses exclude depreciation and amortization of approximately $2.3 million and $2.3 million, for the three months ended June 30, 2017 and 2016, respectively. For the six months ended June 30, 2017 and 2016, selling, general and administrative expenses exclude depreciation and amortization of approximately $4.7 million and $4.4 million, respectively.

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	(9) Income Taxes CVR is a member of the consolidated federal tax group of American Entertainment Properties Corporation ("AEPC"), an affiliate of IEP, and is party to 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 June 30, 2017, the Company's Condensed Consolidated Balance Sheet reflected a payable of $1.6 million for federal income taxes due to AEPC. During the three months ended June 30, 2017 and 2016, the Company paid $10.0 million and $0.0 million, respectively, to AEPC under the Tax Allocation Agreement. The Company recognizes liabilities, interest and penalties for potential tax issues based on its estimate of whether, and the extent to which, additional taxes may be due as determined under FASB ASC Topic 740 — Income Taxes. As of June 30, 2017, the Company had unrecognized tax benefits of approximately $44.1 million, of which $28.7 million, if recognized, would impact the Company’s effective tax rate. Approximately $25.7 million of unrecognized tax benefits were netted with deferred tax asset carryforwards. The remaining unrecognized tax benefits are included in other long-term liabilities in the Condensed Consolidated Balance Sheets. The Company has accrued interest of $9.4 million related to uncertain tax positions. The Company's accounting policy with respect to interest and penalties related to tax uncertainties is to classify these amounts as income taxes. The Company's effective tax rate for the three and six months ended June 30, 2017 was 25.5% and 30.3%, respectively, and the Company's effective tax rate for the three and six months ended June 30, 2016 was 33.0% and (1.6)%, respectively as compared to the Company's combined federal and state expected statutory tax rate of 39.3% and 39.4% for each of the three and six months ended June 30, 2017 and 2016, respectively. The Company's effective tax rate for the three and six months ended June 30, 2017 and 2016 varies from the statutory rate primarily due to the reduction of income subject to tax associated with the noncontrolling ownership interests of CVR Refining's and CVR Partners' earnings (loss), as well as benefits for domestic production activities and state income tax credits. The effective tax rate for the six months ended June 30, 2017 varies from the six months ended June 30, 2016 due to the realization of certain state benefits for the period ended June 30, 2016.

Long-Term Debt

6 Months Ended

Jun. 30, 2017

Debt Disclosure [Abstract]

Long-Term Debt

(10) Long-Term Debt

Long-term debt consisted of the following:



	June 30, 2017			December 31, 2016
	(in millions)
6.5% Senior Notes due 2022	$	500.0		$	500.0
9.25% Senior Secured Notes due 2023	645.0			645.0
6.5% Senior Notes due 2021	2.2			2.2
Capital lease obligations	46.0			46.9
Total debt	1,193.2			1,194.1
Unamortized debt issuance cost	(13.2		)	(14.2		)
Unamortized debt discount	(14.4		)	(15.3		)
Current portion of capital lease obligations	(2.0		)	(1.8		)
Long-term debt, net of current portion	$	1,163.6		$	1,162.8

2022 Senior Notes

The Refining Partnership has $500.0 million aggregate principal amount of 6.5% Senior Notes due 2022 (the "2022 Notes") outstanding, which were issued on October 23, 2012. The 2022 Notes were issued at par and 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 June 30, 2017, the Refining Partnership was in compliance with the covenants contained in the 2022 Notes.

At June 30, 2017, the estimated fair value of the 2022 Notes was approximately $503.8 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.

Amended and Restated Asset Based (ABL) Credit Facility

The Refining Partnership has a senior secured asset based revolving credit facility (the "Amended and Restated ABL Credit Facility") with an aggregate principal amount of up to $400.0 million with an incremental facility, which permits an increase in borrowings of up to $200.0 million subject to receipt of additional lender commitments and certain other conditions. The Amended and Restated ABL Credit Facility is scheduled to mature on December 20, 2017. The Company is considering various refinancing options in association with the Refining Partnership's Amended and Restated ABL Credit Facility maturity.

The Amended and Restated ABL Credit Facility also contains customary covenants for a financing of this type that limit the ability of the Refining Partnership and its subsidiaries to, among other things, incur liens, engage in a consolidation, merger, purchase or sale of assets, pay dividends, incur indebtedness, make advances, investments and loans, enter into affiliate transactions, issue equity interests or create subsidiaries and unrestricted subsidiaries. The Amended and Restated ABL Credit Facility also contains a fixed charge coverage ratio financial covenant, as defined therein. The Refining Partnership was in compliance with the covenants of the Amended and Restated ABL Credit Facility as of June 30, 2017.

As of June 30, 2017, the Refining Partnership and its subsidiaries had availability under the Amended and Restated ABL Credit Facility of $333.2 million and had letters of credit outstanding of approximately $28.4 million. There were no borrowings outstanding under the Amended and Restated ABL Credit Facility as of June 30, 2017. Availability under the Amended and Restated ABL Credit Facility was limited by borrowing base conditions as of June 30, 2017.

Nitrogen Fertilizer Partnership Credit Facility

On April 13, 2011, Nitrogen Fertilizer Partnership entered into a credit facility with a group of lenders including Goldman Sachs Lending Partners LLC, as administrative and collateral agent (the "Credit Agreement"). The Credit Agreement included 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. At March 31, 2016, the effective rate of the term loan was approximately 3.98%. On April 1, 2016, the Nitrogen Fertilizer Partnership repaid all amounts outstanding under the Credit Agreement and the Credit Agreement was terminated.

2023 Senior Notes

On June 10, 2016, CVR Partners and CVR Nitrogen Finance Corporation ("CVR Nitrogen Finance"), an indirect wholly-owned subsidiary of CVR Partners (together the "2023 Notes Issuers"), certain subsidiary guarantors named therein and Wilmington Trust, National Association, as trustee and as collateral trustee, completed a private offering of $645.0 million aggregate principal amount of 9.25% Senior Secured Notes due 2023 (the "2023 Notes"). The 2023 Notes mature on June 15, 2023, unless earlier redeemed or repurchased by the issuers. Interest on the 2023 Notes is payable semi-annually in arrears on June 15 and December 15 of each year. The 2023 Notes are guaranteed on a senior secured basis by all of the Nitrogen Fertilizer Partnership’s existing subsidiaries.

The 2023 Notes contain customary covenants for a financing of this type that, among other things, restrict the Nitrogen Fertilizer Partnership’s ability and the ability of certain of its subsidiaries to: (i) sell assets; (ii) pay distributions on, redeem or repurchase the Nitrogen Fertilizer Partnership’s units or redeem or repurchase its subordinated debt; (iii) make investments; (iv) incur or guarantee additional indebtedness or issue preferred units; (v) create or incur certain liens; (vi) enter into agreements that restrict distributions or other payments from the Nitrogen Fertilizer Partnership’s restricted subsidiaries to the Nitrogen Fertilizer Partnership; (vii) consolidate, merge or transfer all or substantially all of the Nitrogen Fertilizer Partnership’s assets; (viii) engage in transactions with affiliates; and (ix) create unrestricted subsidiaries.

The indenture governing the 2023 Notes prohibits the Nitrogen Fertilizer Partnership from making distributions to unitholders if any default or event of default (as defined in the indenture) exists. In addition, the indenture limits the Nitrogen Fertilizer Partnerships ability to pay distributions to unitholders. The covenants will apply differently depending on the fixed charge coverage ratio (as defined in the indenture). If the fixed charge coverage ratio is not less than 1.75 to 1.0, the Nitrogen Fertilizer Partnership will generally be permitted to make restricted payments, including distributions to unitholders, without substantive restriction. If the fixed charge coverage ratio is less than 1.75 to 1.0, the Nitrogen Fertilizer Partnership will generally be permitted to make restricted payments, including distributions to unitholders, up to an aggregate $75.0 million basket plus certain other amounts referred to as "incremental funds" under the indenture. As of June 30, 2017, the ratio was less than 1.75 to 1.0. Restricted payments have been made, and $72.7 million of the basket was available as of June 30, 2017. As of June 30, 2017, the Nitrogen Fertilizer Partnership was in compliance with the covenants contained in the 2023 Notes.

Included in other current liabilities on the Consolidated Balance Sheets is accrued interest payable totaling approximately $2.7 million as of June 30, 2017 and December 31, 2016, respectively, related to the 2023 Notes. At June 30, 2017, the estimated fair value of the 2023 Notes was approximately $674.8 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.

2021 Notes

Prior to the East Dubuque Merger, CVR Nitrogen and CVR Nitrogen Finance Corporation issued $320.0 million of 6.5% senior notes due 2021 (the "2021 Notes"). The 2021 Notes bear interest at a rate of 6.5% per annum, payable semi-annually in arrears on April 15 and October 15 of each year. The 2021 Notes are scheduled to mature on April 15, 2021, unless repurchased or redeemed earlier in accordance with their terms. The substantial majority of the 2021 Notes were repurchased in 2016. During the three and six months ended June 30, 2016, the Nitrogen Fertilizer Partnership recognized a loss on debt extinguishment of $5.1 million. As of June 30, 2017 and December 31, 2016, $2.2 million of principal amount of the 2021 Notes remained outstanding and accrued interest was nominal.

Capital Lease Obligations

The Refining Partnership maintains two leases, accounted for as a capital lease and a finance obligation, related to Magellan Pipeline Terminals, L.P. ("Magellan Pipeline") and Excel Pipeline LLC ("Excel Pipeline"). The underlying assets and related depreciation are included in property, plant and equipment. The capital lease, which relates to a sales-lease back agreement with Sunoco Pipeline, L.P. for its membership interest in the Excel Pipeline, has 148 months remaining of its term and will expire in September 2029. The financing agreement, which relates to the Magellan Pipeline terminals, bulk terminal and loading facility has a lease term with 147 months remaining and will expire in September 2029.

Asset Based (ABL) Credit Facility

On September 30, 2016, the Nitrogen Fertilizer Partnership entered into a senior secured asset based revolving credit facility (the "ABL Credit Facility") with a group of lenders and UBS AG, Stamford Branch ("UBS"), as administrative agent and collateral agent. The ABL Credit Facility has an aggregate principal amount of availability of up to $50.0 million with an incremental facility, which permits an increase in borrowings of up to $25.0 million in the aggregate subject to additional lender commitments and certain other conditions. The ABL Credit Facility is scheduled to mature on September 30, 2021.

At the option of the borrowers, loans under the ABL Credit Facility initially bear interest at an annual rate equal to (i) 2.0% plus LIBOR or (ii) 1.0% plus a base rate, subject to a 0.5% step-down based on the previous quarter’s excess availability. The borrowers must also pay a commitment fee on the unutilized commitments and also pay customary letter of credit fees.

The ABL Credit Facility also contains customary covenants for a financing of this type that limit the ability of the Nitrogen Fertilizer Partnership and its subsidiaries to, among other things, incur liens, engage in a consolidation, merger, purchase or sale of assets, pay dividends, incur indebtedness, make advances, investments and loans, enter into affiliate transactions, issue equity interests or create subsidiaries and unrestricted subsidiaries. The ABL Credit Facility also contains a fixed charge coverage ratio financial covenant, as defined therein. The Nitrogen Fertilizer Partnership was in compliance with the covenants of the ABL Credit Facility as of June 30, 2017.

As of June 30, 2017, the Nitrogen Fertilizer Partnership and its subsidiaries had availability under the ABL Credit Facility of $50.0 million. There were no borrowings outstanding under the ABL Credit Facility as of June 30, 2017.

Earnings Per Share

6 Months Ended

Jun. 30, 2017

Earnings Per Share [Abstract]

Earnings Per Share

(11) Earnings Per Share

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



	Three Months Ended June 30,					Six Months Ended June 30,
	2017			2016		2017		2016
	(in millions, except per share data)
Net income (loss) attributable to CVR Energy stockholders	$	(10.5	)	$	28.4	$	11.7	$	12.2

Weighted-average shares of common stock outstanding - Basic and diluted	86.8			86.8		86.8		86.8

Basic and diluted earnings (loss) per share	$	(0.12	)	$	0.33	$	0.13	$	0.14

There were no dilutive awards outstanding during the three and six months ended June 30, 2017 and 2016, as all unvested awards under the LTIP were liability-classified awards. See Note 4 ("Share-Based Compensation").

Commitments and Contingencies

6 Months Ended

Jun. 30, 2017

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

(12) Commitments and Contingencies

Leases and Unconditional Purchase Obligations

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



	Operating Leases		Unconditional Purchase Obligations⁽¹⁾
	(in millions)
Six Months Ending December 31, 2017	$	3.7	$	86.4
Year Ending December 31,
2018	6.7		135.0
2019	5.9		129.0
2020	5.4		111.4
2021	5.2		100.6
Thereafter	7.2		653.8
	$	34.1	$	1,216.2

(1)

This amount includes approximately $713.5 million payable ratably over fourteen years pursuant to petroleum transportation service agreements between Coffeyville Resources Refining & Marketing, LLC ("CRRM") and each of TransCanada Keystone Pipeline Limited Partnership and TransCanada Keystone Pipeline, LP (together, "TransCanada"). The purchase obligation reflects the exchange rate between the Canadian dollar and the U.S. dollar as of June 30, 2017, where applicable. 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.

CVR leases various equipment, including railcars and real properties, under long-term operating leases expiring at various dates. For the three months ended June 30, 2017 and 2016, lease expense totaled approximately $1.7 million and $2.0 million, respectively. For the six months ended June 30, 2017 and 2016, lease expense totaled approximately $3.8 million and $4.2 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, water and pipeline transportation services. For the three months ended June 30, 2017 and 2016, total expense of approximately $53.6 million and $34.0 million, respectively, was incurred related to long-term commitments. For the six months ended June 30, 2017 and 2016, total expense of approximately $108.9 million and $68.8 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 (as amended, 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 will automatically renew for successive one-year terms (each such term, a "Renewal Term") unless either party provides the other with notice of nonrenewal at least 180 days prior to the expiration of any Renewal Term. The Vitol Agreement currently extends through December 31, 2018.

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. There were no new proceedings or material developments in proceedings that CVR previously reported in its 2016 Form 10-K. In the opinion of management, the ultimate resolution of any other litigation matters is not expected to have a material adverse effect on the accompanying condensed consolidated financial statements. There can be no assurance that management's beliefs or opinions with respect to liability for potential litigation matters will prove to be accurate.

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.

Except as otherwise described below, there have been no new developments or material changes to the environmental accruals or expected capital expenditures related to compliance with the environmental matters from those provided in the 2016 Form 10-K. The Company believes the petroleum and nitrogen fertilizer businesses are in material compliance with existing EHS rules and regulations. There can be no assurance that the EHS matters described or referenced herein or other EHS matters which may develop in the future will not have a material adverse effect on the Company's business, financial condition or results of operations.

At June 30, 2017, the Company's Condensed Consolidated Balance Sheets included total environmental accruals of $4.3 million, as compared to $4.8 million at December 31, 2016. 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.

Environmental expenditures are capitalized when such expenditures are expected to result in future economic benefits. For the three months ended June 30, 2017 and 2016, capital expenditures were approximately $2.3 million and $2.6 million, respectively. For the six months ended June 30, 2017 and 2016, capital expenditures were approximately $7.0 million and $6.1 million, respectively. These expenditures were incurred for environmental compliance and efficiency of the operations.

RINs expense for the three months ended June 30, 2017 and 2016 was $105.6 million and $51.0 million, respectively. RINs expense for the six months ended June 30, 2017 and 2016 was $99.2 million and $94.1 million, respectively. RINs expense includes the impact of recognizing the petroleum business' uncommitted biofuel blending obligation at fair value based on market prices at each reporting date. As of June 30, 2017 and December 31, 2016, the petroleum business' biofuel blending obligation was approximately $279.9 million and $186.3 million, respectively, which was recorded in other current liabilities on the Condensed Consolidated Balance Sheets.

Affiliate Pension Obligations

Mr. Carl C. 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 June 30, 2017 and December 31, 2016. If the ACF and Federal-Mogul plans were voluntarily terminated, they would be collectively underfunded by approximately $509.1 million and $613.4 million as of June 30, 2017 and December 31, 2016, respectively. These results are based on the most recent information provided by Mr. Icahn's affiliates based on information from the plans' actuaries. These liabilities could increase or decrease, depending on a number of factors, including future changes in benefits, investment returns, and the assumptions used to calculate the liability. As members of the controlled group, CVR Energy would be liable for any failure of ACF and Federal-Mogul to make ongoing pension contributions or to pay the unfunded liabilities upon a termination of their respective pension plans. In addition, other entities now or in the future within the controlled group that includes CVR Energy may have pension plan obligations that are, or may become, underfunded, and the Company would be liable for any failure of such entities to make ongoing pension contributions or to pay the unfunded liabilities upon a termination of such plans. The current underfunded status of the ACF and Federal-Mogul pension plans requires such entities to notify the PBGC of certain "reportable events," such as if CVR Energy were to cease to be a member of the controlled group, or if CVR Energy makes certain extraordinary dividends or stock redemptions. The obligation to report could cause the Company to seek to delay or reconsider the occurrence of such reportable events. Based on the contingent nature of potential exposure related to these affiliate pension obligations, no liability has been recorded in the condensed consolidated financial statements.

Fair Value Measurements

6 Months Ended

Jun. 30, 2017

Fair Value Disclosures [Abstract]

Fair Value Measurements

(13) Fair Value Measurements

In accordance with FASB ASC Topic 820 — Fair Value Measurements and Disclosures ("ASC 820"), the Company utilizes the market approach to measure fair value for its financial assets and liabilities. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets, liabilities or a group of assets or liabilities, such as a business.

ASC 820 utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:


•	Level 1 — Quoted prices in active markets for identical assets and liabilities


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


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

The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, as of June 30, 2017 and December 31, 2016:



	June 30, 2017
Location and Description	Level 1		Level 2			Level 3		Total
	(in millions)
Cash equivalents	$	15.8	$	—		$	—	$	15.8
Other current assets (investments)	0.1		—			—		0.1
Total Assets	$	15.9	$	—		$	—	$	15.9
Other current liabilities (biofuel blending obligation)	$	—	$	(273.6	)	$	—	$	(273.6	)
Total Liabilities	$	—	$	(273.6	)	$	—	$	(273.6	)



	December 31, 2016
Location and Description	Level 1		Level 2			Level 3		Total
	(in millions)
Cash equivalents	$	15.8	$	—		$	—	$	15.8
Other current assets (investments)	0.1		—			—		0.1
Total Assets	$	15.9	$	—		$	—	$	15.9
Other current liabilities (other derivative agreements)	$	—	$	(11.1	)	$	—	$	(11.1	)
Other long-term liabilities (biofuel blending obligation & benzene obligation)	—		(187.0		)	—		(187.0		)
Total Liabilities	$	—	$	(198.1	)	$	—	$	(198.1	)

As of June 30, 2017 and December 31, 2016, the only financial assets and liabilities that are measured at fair value on a recurring basis are the Company's cash equivalents, investments, derivative instruments and the uncommitted biofuel blending obligation and benzene obligation. Additionally, the fair value of the Company's debt issuances is disclosed in Note 10 ("Long-Term Debt").

In March 2016, CVR Energy purchased 400,000 CVR Nitrogen common units in the public market. As of March 31, 2016, the fair value of the common units was based on quoted prices for the identical securities (Level 1 inputs). As a result of the East Dubuque Merger, the carrying amount of the investment in the CVR Nitrogen common units was reclassified as an investment in consolidated subsidiary and is eliminated in consolidation. Subsequent to the East Dubuque Merger, the Nitrogen Fertilizer Partnership purchased the 400,000 CVR Nitrogen common units from CVR Energy during the second quarter of 2016.

The Refining Partnership's commodity derivative contracts and the uncommitted biofuel blending obligation and benzene obligation, which use fair value measurements and are valued using broker quoted market prices of similar instruments, are considered Level 2 inputs. The Company had no transfers of assets and liabilities between any of the above levels during the six months ended June 30, 2017.

- 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

6 Months Ended

Jun. 30, 2017

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Financial Instruments

(14) Derivative Financial Instruments

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



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2016			2017		2016
	(in millions)
Current period settlements on derivative contracts	$	(0.1	)	$	7.1		$	1.1	$	28.5
Gain (loss) on derivatives, net	—			(1.9		)	12.2		(3.1		)

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 loss on derivatives, net in the Condensed Consolidated Statements of Operations. There are no premiums paid or received at inception of the derivative contracts and upon settlement, there is no cost recovery associated with these contracts.

The Refining Partnership maintains a margin account to facilitate other commodity derivative activities. A portion of this account may include funds available for withdrawal. These funds are included in cash and cash equivalents within the Condensed Consolidated Balance Sheets. The maintenance margin balance is included within other current assets within the Condensed Consolidated Balance Sheets. Dependent upon the position of the open commodity derivatives, the amounts are accounted for as other current assets or other current liabilities within the Condensed Consolidated Balance Sheets. From time to time, the Refining Partnership may be required to deposit additional funds into this margin account. There were no open commodity positions as of June 30, 2017. For the three months ended June 30, 2017 and 2016, the Refining Partnership recognized a net loss of $0.1 million and $0.1 million, respectively. For the six months ended June 30, 2017 and 2016, the Refining Partnership recognized net losses of $0.2 million and $0.4 million, respectively, which are recorded in gain (loss) on derivatives, net in the Condensed Consolidated Statements of Operations.

Commodity Swaps

The Refining Partnership enters into commodity swap contracts in order to fix the margin on a portion of future production. Additionally, the Refining Partnership may enter into price and basis swaps in order to fix the price on a portion of its commodity purchases and product sales. The physical volumes are not exchanged and these contracts are net settled with cash. The contract fair value of the commodity swaps is reflected on the Condensed Consolidated Balance Sheets with changes in fair value currently recognized in the Condensed Consolidated Statements of Operations. Quoted prices for similar assets or liabilities in active markets (Level 2) are considered to determine the fair values for the purpose of marking to market the hedging instruments at each period end. At December 31, 2016, the Refining Partnership had open commodity swap instruments consisting of 4.0 million barrels of crack spreads primarily to fix the margin on a portion of its future gasoline and distillate production. At June 30, 2017, the Refining Partnership had no open commodity swap instruments. For the three months ended June 30, 2017 and 2016, the Refining Partnership recognized a net gain of $0.1 million and a net loss of $1.8 million, respectively. For the six months ended June 30, 2017 and 2016, the Refining Partnership recognized a net gain of $12.4 million and a net loss of $2.7 million, respectively. These recognized gains and losses are recorded in gain (loss) on derivatives, net in the Condensed Consolidated Statements of Operations.

Counterparty Credit Risk

The Refining Partnership's exchange-traded crude oil futures and certain over-the-counter forward swap agreements are potentially exposed to concentrations of credit risk as a result of economic conditions and periods of uncertainty and illiquidity in the credit and capital markets. The Refining Partnership manages credit risk on its exchange-traded crude oil futures by completing trades with an exchange clearinghouse, which subjects the trades to mandatory margin requirements until the contract settles. The Refining Partnership also monitors the creditworthiness of its commodity swap counterparties and assesses the risk of nonperformance on a quarterly basis. Counterparty credit risk identified as a result of this assessment is recognized as a valuation adjustment to the fair value of the commodity swaps recorded in the Condensed Consolidated Balance Sheets. As of June 30, 2017, the Refining Partnership had no open commodity swaps. Additionally, the Refining Partnership does not require any collateral to support commodity swaps into which it enters; however, it does have master netting arrangements that allow for the setoff of amounts receivable from and payable to the same party, which mitigates the risk associated with nonperformance.

Offsetting Assets and Liabilities

The commodity swaps and other commodity derivatives agreements discussed above include multiple derivative positions with a number of counterparties for which the Refining Partnership has entered into agreements governing the nature of the derivative transactions. Each of the counterparty agreements provides for the right to setoff each individual derivative position to arrive at the net receivable due from the counterparty or payable owed by the Refining Partnership. As a result of the right to setoff, the Refining Partnership's recognized assets and liabilities associated with the outstanding derivative positions have been presented net in the Condensed Consolidated Balance Sheets. In accordance with guidance issued by the FASB related to "Disclosures about Offsetting Assets and Liabilities," the table below outlines the gross amounts of the recognized assets and liabilities and the gross amounts offset in the Condensed Consolidated Balance Sheets for the various types of open derivative positions at the Refining Partnership. There were no open commodity swap instruments as of June 30, 2017.

The offsetting assets and liabilities for the Refining Partnership's derivatives as of December 31, 2016 are recorded as current assets and current liabilities in prepaid expenses and other current assets and other current liabilities, respectively, in the Condensed Consolidated Balance Sheets as follows:



	As of December 31, 2016
Description	Gross Current Liabilities		Gross Amounts Offset		Net Current Liabilities Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	11.1	$	—	$	11.1	$	—	$	11.1
Total	$	11.1	$	—	$	11.1	$	—	$	11.1

Related Party Transactions	6 Months Ended
Related Party Transactions	Jun. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	(15) Related Party Transactions Icahn Enterprises 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 June 30, 2017, IEP and its affiliates owned approximately 82% of the Company's outstanding common shares. See Note 1 ("Organization and Basis of Presentation") for additional discussion. On May 15, 2017, we paid a cash dividend to the Company's stockholders of record at the close of business on May 8, 2017 for the first quarter of 2017 in the amount of $0.50 per share, or $43.4 million in the aggregate. IEP received $35.6 million in respect of its common shares. Tax Allocation Agreement CVR is a member of the consolidated federal tax group of AEPC, a wholly-owned subsidiary of IEP, and has entered into a Tax Allocation Agreement. Refer to Note 9 ("Income Taxes") for a discussion of related party transactions under the Tax Allocation Agreement. Insight Portfolio Group Insight Portfolio Group LLC ("Insight Portfolio Group") is an entity formed by Mr. Carl C. 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, for each of the three months ended June 30, 2017 and 2016. The Company paid Insight Portfolio Group approximately $0.2 million and $0.1 million, respectively, for the six months ended June 30, 2017 and 2016. The Company may purchase a variety of goods and services as a member 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. CRLLC Facility with the Nitrogen Fertilizer Partnership On April 1, 2016, in connection with the closing of the East Dubuque Merger, the Nitrogen Fertilizer Partnership entered into a $300.0 million senior term loan credit facility (the "CRLLC Facility") with CRLLC as the lender, the proceeds of which were used by the Nitrogen Fertilizer Partnership (i) to fund the repayment of amounts outstanding under the Wells Fargo Credit Agreement discussed in Note 3 ("Acquisition"), (ii) to pay the cash consideration and to pay fees and expenses in connection with the East Dubuque Merger and related transactions and (iii) to repay all of the loans outstanding under the Nitrogen Fertilizer Partnership credit facility. The CRLLC Facility had a term of two years and an interest rate of 12.0% per annum. Interest was calculated on the basis of the actual number of days elapsed over a 360-day year and payable quarterly. In April 2016, the Nitrogen Fertilizer Partnership borrowed $300.0 million under the CRLLC Facility. On June 10, 2016, the Nitrogen Fertilizer Partnership paid off the $300.0 million outstanding under the CRLLC Facility, paid $7.0 million in interest and the CRLLC Facility was terminated. Railcar Lease Agreements and Maintenance The Nitrogen Fertilizer Partnership has agreements to lease a total of 115 UAN railcars from ARI Leasing, LLC ("ARI"), a company controlled by IEP. The lease agreements will expire in 2023. For the three and six months ended June 30, 2017, rent expense of approximately $0.2 million and $0.4 million, respectively, was recorded in cost of materials and other in the Condensed Consolidated Statement of Operations related to these agreements. In the second quarter of 2017, the Nitrogen Fertilizer Partnership entered into agreements to lease an additional 70 UAN railcars from ARI. The lease agreement has a term of 5 years. The Nitrogen Fertilizer Partnership anticipates physical receipt of these leased railcars and associated lease payment obligations to begin in the second half of 2017. American Railcar Industries, Inc., a company controlled by IEP, performed railcar maintenance for the Nitrogen Fertilizer Partnership and the expenses associated with this maintenance was approximately $0.2 million for the six months ended June 30, 2017 and is included in cost of materials and other in the Condensed Consolidated Statement of Operations. The expense associated with this maintenance was nominal for the three months ended June 30, 2017. XO Communications Services, LLC XO Communications Services, LLC (“XO”) is a privately-owned company that is an affiliate of IEP. During the three and six month periods ending June 30, 2017 the Company paid approximately $0.2 million and $0.3 million, respectively, to XO for various communication services. As of June 30, 2017, there was no outstanding balance due to or from XO. Joint Venture Agreement The Refining Partnership holds a 40% interest in a joint venture, Velocity Pipeline Partners, LLC, and the joint venture provides the Refining Partnership with crude oil transportation services. See Note 17 ("Equity Method Investment") for additional discussion of the joint venture.

Business Segments

6 Months Ended

Jun. 30, 2017

Segment Reporting [Abstract]

Business Segments

(16) 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 FASB 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 a subsidiary of 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 materials and other 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) or a pet coke price index for pet coke. The intercompany transactions are eliminated in the other segment. Intercompany net sales included in petroleum net sales were approximately $0.8 million and $0.5 million for the three months ended June 30, 2017 and 2016, respectively. Intercompany net sales included in petroleum net sales were approximately $1.2 million and $0.9 million for the six months ended June 30, 2017 and 2016, respectively.

The petroleum segment recorded intercompany cost of materials and other for the hydrogen purchases, pursuant to the feedstock and shared services agreement, described below under "Nitrogen Fertilizer" of approximately $0.0 million and $0.5 million for the three months ended June 30, 2017 and 2016, respectively. For the six months ended June 30, 2017 and 2016 the petroleum segment recorded intercompany cost of materials and other for the hydrogen purchases of approximately $0.1 million and $1.6 million, respectively.

Nitrogen Fertilizer

The principal product of the nitrogen fertilizer segment is nitrogen fertilizer. Intercompany cost of materials and other for the pet coke transfer described above was approximately $0.5 million and $0.5 million for the three months ended June 30, 2017 and 2016, respectively. Intercompany cost of materials and other for the pet coke transfer described above was approximately $1.0 million and $1.3 million for the six months ended June 30, 2017 and 2016, respectively.

Prior to January 1, 2017, pursuant to the feedstock agreement, the Company's segments had the right to transfer hydrogen between the Coffeyville refinery and the Coffeyville Fertilizer Facility. 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 materials and other for the nitrogen fertilizer segment. For the three and six months ended June 30, 2016, the net sales from CRNF to CRRM were $0.5 million and $1.6 million, respectively. Beginning January 1, 2017, hydrogen sales from CRRM to CRNF are governed pursuant to the hydrogen purchase and sales agreement. Sales of hydrogen from CRNF to CRRM remain governed pursuant to the feedstock and shared services agreement. For the three and six months ended June 30, 2017, the gross sales from CRRM to CRNF generated from intercompany hydrogen sales were $0.9 million and $2.1 million, respectively. As these intercompany sales and cost of materials and other are eliminated, there is no financial statement impact on the condensed consolidated financial statements.

Other Segment

The other segment reflects intercompany eliminations, corporate cash and cash equivalents, income tax activities and other corporate activities that are not allocated to the operating segments. The following table summarizes certain operating results and capital expenditures information by segment:



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2016			2017			2016
	(in millions)
Net sales
Petroleum	$	1,338.2		$	1,164.4		$	2,761.7		$	1,998.4
Nitrogen Fertilizer	97.9			119.8			183.2			192.9
Intersegment elimination	(1.7		)	(1.0		)	(3.4		)	(2.6		)
Total	$	1,434.4		$	1,283.2		$	2,941.5		$	2,188.7
Cost of materials and other
Petroleum	$	1,208.0		$	941.9		$	2,409.3		$	1,664.2
Nitrogen Fertilizer	22.1			36.0			43.9			52.4
Intersegment elimination	(1.5		)	(1.0		)	(3.4		)	(2.9		)
Total	$	1,228.6		$	976.9		$	2,449.8		$	1,713.7
Direct operating expenses (exclusive of depreciation and amortization)
Petroleum	$	86.3		$	84.0		$	188.4		$	201.7
Nitrogen Fertilizer	37.8			54.2			73.7			77.9
Other	0.1			0.1			0.2			0.1
Total	$	124.2		$	138.3		$	262.3		$	279.7
Depreciation and amortization
Petroleum	$	32.4		$	31.6		$	66.5		$	63.1
Nitrogen Fertilizer	20.0			17.6			35.4			24.5
Other	1.6			1.5			3.2			3.1
Total	$	54.0		$	50.7		$	105.1		$	90.7
Operating income (loss)
Petroleum	$	(7.4	)	$	90.1		$	58.6		$	34.1
Nitrogen Fertilizer	12.2			3.7			17.5			23.4
Other	(3.5		)	(3.1		)	(7.2		)	(6.7		)
Total	$	1.3		$	90.7		$	68.9		$	50.8
Capital expenditures
Petroleum	$	27.8		$	24.0		$	47.4		$	68.0
Nitrogen Fertilizer	4.5			10.1			8.6			11.9
Other	0.9			1.2			1.4			2.9
Total	$	33.2		$	35.3		$	57.4		$	82.8



	As of June 30, 2017		As of December 31, 2016
	(in millions)
Total assets
Petroleum	$	2,447.1	$	2,331.9
Nitrogen Fertilizer	1,280.6		1,312.2
Other	301.4		406.1
Total	$	4,029.1	$	4,050.2
Goodwill
Petroleum	$	—	$	—
Nitrogen Fertilizer	41.0		41.0
Other	—		—
Total	$	41.0	$	41.0

Equity Method Investment	6 Months Ended
Equity Method Investment	Jun. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investment	(17) Equity Method Investment On September 19, 2016, Coffeyville Resources Pipeline, LLC ("CRPLLC"), an indirect wholly-owned subsidiary of the Refining Partnership, entered into an agreement with Velocity Central Oklahoma Pipeline LLC ("Velocity") related to their joint ownership of Velocity Pipeline Partners, LLC ("VPP"), which will construct, own and operate a crude oil pipeline. CRPLLC holds a 40% interest in VPP. Velocity holds a 60% interest in VPP and serves as the day-to-day operator of VPP. As of June 30, 2017, the carrying value of CRPLLC's investment in VPP was $7.1 million, which is recorded in other long-term assets on the Condensed Consolidated Balance Sheets. Contribution by CRPLLC to VPP during the pipeline construction totaled $7.0 million, of which $1.4 million was contributed in the first quarter of 2017. The pipeline commenced operations in mid-April 2017 following completion of construction. Equity income from VPP for the three months ended June 30, 2017 was $0.1 million, which is recorded in other income (expense), net on the Condensed Consolidated Statement of Operations. In July 2017, CRPLLC received a cash distribution from VPP of $0.9 million. CRRM is party to a transportation agreement with VPP pursuant to which VPP provides transportations services to CRRM for crude oil shipped on VPP's pipeline. For the three months ended June 30, 2017, CRRM incurred costs of $0.5 million under the transportation agreement with VPP. As of June 30, 2017, the Condensed Consolidated Balance Sheet included a liability of $0.3 million to VPP.

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	(18) Subsequent Events Dividend On July 26, 2017, the board of directors of the Company declared a cash dividend for the second quarter of 2017 to the Company's stockholders of $0.50 per share, or $43.4 million in the aggregate. The dividend will be paid on August 14, 2017 to stockholders of record at the close of business on August 7, 2017. IEP will receive $35.6 million in respect of its 82% ownership interest in the Company's shares.

Organization and Basis of Presentation (Policies)	6 Months Ended
Organization and Basis of Presentation (Policies)	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying condensed consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles ("GAAP") and in accordance with the rules and regulations of the Securities and Exchange Commission ("SEC"). The condensed consolidated financial statements include the accounts of CVR and its direct and indirect subsidiaries including the Nitrogen Fertilizer Partnership, the Refining Partnership and their respective subsidiaries, as discussed further below. The ownership interests of noncontrolling investors in CVR's subsidiaries are recorded as a noncontrolling interest included as a separate component of equity for all periods presented. All intercompany account balances and transactions have been eliminated in consolidation. Certain information and footnotes required for complete financial statements under GAAP have been condensed or omitted pursuant to SEC rules and regulations. These condensed consolidated financial statements should be read in conjunction with the December 31, 2016 audited consolidated financial statements and notes thereto included in CVR's Annual Report on Form 10-K for the year ended December 31, 2016, which was filed with the SEC on February 21, 2017 (the "2016 Form 10-K"). According to the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 810, Consolidations, the primary beneficiary of a variable interest entity's ("VIE") activities is required 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; limited partnerships and other similar entities are considered a VIE unless the limited partners hold substantive kick-out rights or participating rights; and an ongoing analysis is required to determine whether the variable interest gives rise to a controlling financial interest in the VIE, among other things. Management has determined that the Refining Partnership and the Nitrogen Fertilizer Partnership are VIEs because the limited partners of CVR Refining and CVR Partners lack both substantive kick-out rights and participating rights. Based upon the general partner’s roles and rights as afforded by the partnership agreements and its exposure to losses and benefits of each of the partnerships through its significant limited partner interests, intercompany credit facilities, and services agreements, CVR determined that it is the primary beneficiary of both the Refining Partnership and the Nitrogen Fertilizer Partnership. Based upon that determination, CVR consolidates both the Refining and Nitrogen Fertilizer Partnerships in its consolidated financial statements. In the opinion of the Company's management, the accompanying condensed consolidated financial statements reflect all adjustments (consisting only of normal recurring adjustments) that are necessary to fairly present the financial position of the Company as of June 30, 2017 and December 31, 2016, the results of operations and comprehensive income (loss) for the three and six month periods ended June 30, 2017 and 2016, changes in equity for the six month period ended June 30, 2017 and cash flows of the Company for the six month periods ended June 30, 2017 and 2016. The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and the disclosure of contingent assets and liabilities. Actual results could differ from those estimates. Results of operations and cash flows for the interim periods presented are not necessarily indicative of the results that will be realized for the year ending December 31, 2017 or any other interim or annual period.
Recent Accounting Pronouncements	In May 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-09, creating a new topic, FASB ASC Topic 606, "Revenue from Contracts with Customers," which supersedes revenue recognition requirements in FASB ASC Topic 605, "Revenue Recognition." This ASU requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. In addition, an entity is required to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The standard is effective for interim and annual periods beginning after December 15, 2017. The Company has developed an implementation plan to adopt the new standard. As part of this plan, the Company is currently assessing the impact of the new guidance on its business processes, business and accounting systems, consolidated financial statements and related disclosures, which involves review of existing revenue streams, evaluation of accounting policies and identification of the types of arrangements where differences may arise in the conversion to the new standard. The Company expects to complete the assessment phase of its implementation plan during the third quarter after which the Company will initiate the design and implementation phases of the plan, including implementing any changes to existing business processes and systems to accommodate the new standard, during 2017. The Company will adopt this standard as of January 1, 2018 using the modified retrospective application method. To date, the Company has not identified any material differences in its existing revenue recognition methods that would require modification under the new standard. In February 2016, the FASB issued ASU No. 2016-02, “Leases” (“ASU 2016-02”), creating a new topic, FASB ASC Topic 842, "Leases," which supersedes lease requirements in FASB ASC Topic 840, "Leases." The new standard revises accounting for operating leases by a lessee, among other changes, and requires a lessee to recognize a liability to make lease payments and an asset representing its right to use the underlying asset for the lease term in the balance sheet. The standard is effective for the first interim and annual periods beginning after December 15, 2018, with early adoption permitted. At adoption, ASU 2016-02 will be applied using a modified retrospective application method. The Company is formulating an assessment and implementation plan to adopt the new standard. The Company expects its assessment and implementation plan to be ongoing during 2017 and 2018 and is currently unable to reasonably estimate the impact of adopting the new leases standard on its consolidated financial statements and footnotes disclosures. In January 2017, the FASB issued ASU No. 2017-04, “Intangibles-Goodwill and Other (Topic 350) - Simplifying the Test for Goodwill Impairment" (“ASU 2017-04”). The new standard simplifies the accounting for goodwill impairments by eliminating step 2 from the goodwill quantitative impairment test. Instead, if the carrying amount of a reporting unit exceeds its fair value, an impairment loss shall be recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. The standard is effective for interim and annual periods beginning after December 15, 2019 and early adoption is permitted. The Company early adopted ASU 2017-04 on January 1, 2017.

Share-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2017

Incentive Unit Award

Share-Based Compensation

Schedule of share-based compensation activity

A summary of incentive unit activity and changes during the six months ended June 30, 2017 is presented below:



	Incentive Units		Weighted-Average Grant-Date Fair Value
Non-vested at January 1, 2017	987,797		$	12.63
Granted	4,106		10.96
Vested	(19,124	)	16.20
Forfeited	(27,203	)	13.78
Non-vested at June 30, 2017	945,576		$	12.51

CVR Partners Long Term Incentive Plan

Share-Based Compensation

Schedule of share-based compensation activity

A summary of the phantom unit activity and changes under the CVR Partners LTIP during the six months ended June 30, 2017 is presented below:



	Phantom Units		Weighted-Average Grant-Date Fair Value
Non-vested at January 1, 2017	771,786		$	6.47
Granted	3,172		4.73
Vested	(7,333	)	8.03
Forfeited	(18,091	)	6.65
Non-vested at June 30, 2017	749,534		$	6.45

CVR Refining Long Term Incentive Plan

Share-Based Compensation

Schedule of share-based compensation activity

A summary of phantom unit activity and changes under the CVR Refining LTIP during the six months ended June 30, 2017 is presented below:



	Units		Weighted-Average Grant-Date Fair Value
Non-vested at January 1, 2017	904,855		$	12.38
Granted	36,257		9.57
Vested	(2,038	)	11.36
Forfeited	(47,175	)	16.88
Non-vested at June 30, 2017	891,899		$	12.03

Inventories (Tables)

6 Months Ended

Jun. 30, 2017

Inventory Disclosure [Abstract]

Schedule of inventories

Inventories consisted of the following:



	June 30, 2017		December 31, 2016
	(in millions)
Finished goods	$	133.4	$	151.7
Raw materials and precious metals	90.1		98.4
In-process inventories	18.9		23.9
Parts and supplies	75.9		75.2
Total Inventories	$	318.3	$	349.2

Property, Plant and Equipment (Tables)

6 Months Ended

Jun. 30, 2017

Property, Plant and Equipment [Abstract]

Summary of property, plant and equipment

Property, plant and equipment consisted of the following:



	June 30, 2017		December 31, 2016
	(in millions)
Land and improvements	$	46.5	$	46.5
Buildings	80.9		64.8
Machinery and equipment	3,676.7		3,656.5
Automotive equipment	25.8		24.7
Furniture and fixtures	29.8		28.9
Leasehold improvements	4.8		3.6
Aircraft	3.6		3.6
Railcars	16.8		16.8
Construction in progress	66.8		54.2
	3,951.7		3,899.6
Accumulated depreciation	1,330.5		1,227.5
Total property, plant and equipment, net	$	2,621.2	$	2,672.1

Long-Term Debt (Tables)

6 Months Ended

Jun. 30, 2017

Debt Disclosure [Abstract]

Schedule of long-term debt

Long-term debt consisted of the following:



	June 30, 2017			December 31, 2016
	(in millions)
6.5% Senior Notes due 2022	$	500.0		$	500.0
9.25% Senior Secured Notes due 2023	645.0			645.0
6.5% Senior Notes due 2021	2.2			2.2
Capital lease obligations	46.0			46.9
Total debt	1,193.2			1,194.1
Unamortized debt issuance cost	(13.2		)	(14.2		)
Unamortized debt discount	(14.4		)	(15.3		)
Current portion of capital lease obligations	(2.0		)	(1.8		)
Long-term debt, net of current portion	$	1,163.6		$	1,162.8

- 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=84159872&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=75038535&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=64930739&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=84159872&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=84159872&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=64930785&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=64930785&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=84159872&loc=d3e21521-112644

+ Details

Earnings Per Share (Tables)

6 Months Ended

Jun. 30, 2017

Earnings Per Share [Abstract]

Components of the basic and diluted earnings (loss) per share calculation

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



	Three Months Ended June 30,					Six Months Ended June 30,
	2017			2016		2017		2016
	(in millions, except per share data)
Net income (loss) attributable to CVR Energy stockholders	$	(10.5	)	$	28.4	$	11.7	$	12.2

Weighted-average shares of common stock outstanding - Basic and diluted	86.8			86.8		86.8		86.8

Basic and diluted earnings (loss) per share	$	(0.12	)	$	0.33	$	0.13	$	0.14

Commitments and Contingencies (Tables)

6 Months Ended

Jun. 30, 2017

Commitments and Contingencies Disclosure [Abstract]

Minimum required payments for CVR's lease agreements and unconditional purchase obligations

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



	Operating Leases		Unconditional Purchase Obligations⁽¹⁾
	(in millions)
Six Months Ending December 31, 2017	$	3.7	$	86.4
Year Ending December 31,
2018	6.7		135.0
2019	5.9		129.0
2020	5.4		111.4
2021	5.2		100.6
Thereafter	7.2		653.8
	$	34.1	$	1,216.2

(1)

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2017

Fair Value Disclosures [Abstract]

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 June 30, 2017 and December 31, 2016:



	June 30, 2017
Location and Description	Level 1		Level 2			Level 3		Total
	(in millions)
Cash equivalents	$	15.8	$	—		$	—	$	15.8
Other current assets (investments)	0.1		—			—		0.1
Total Assets	$	15.9	$	—		$	—	$	15.9
Other current liabilities (biofuel blending obligation)	$	—	$	(273.6	)	$	—	$	(273.6	)
Total Liabilities	$	—	$	(273.6	)	$	—	$	(273.6	)



	December 31, 2016
Location and Description	Level 1		Level 2			Level 3		Total
	(in millions)
Cash equivalents	$	15.8	$	—		$	—	$	15.8
Other current assets (investments)	0.1		—			—		0.1
Total Assets	$	15.9	$	—		$	—	$	15.9
Other current liabilities (other derivative agreements)	$	—	$	(11.1	)	$	—	$	(11.1	)
Other long-term liabilities (biofuel blending obligation & benzene obligation)	—		(187.0		)	—		(187.0		)
Total Liabilities	$	—	$	(198.1	)	$	—	$	(198.1	)

Derivative Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2017

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Gain (loss) on derivatives, net and current period settlements

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



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2016			2017		2016
	(in millions)
Current period settlements on derivative contracts	$	(0.1	)	$	7.1		$	1.1	$	28.5
Gain (loss) on derivatives, net	—			(1.9		)	12.2		(3.1		)

Derivative offsetting liabilities



	As of December 31, 2016
Description	Gross Current Liabilities		Gross Amounts Offset		Net Current Liabilities Presented		Cash Collateral Not Offset		Net Amount
	(in millions)
Commodity Swaps	$	11.1	$	—	$	11.1	$	—	$	11.1
Total	$	11.1	$	—	$	11.1	$	—	$	11.1

Business Segments (Tables)

6 Months Ended

Jun. 30, 2017

Segment Reporting [Abstract]

Operating results and capital expenditures information by segment

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



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2016			2017			2016
	(in millions)
Net sales
Petroleum	$	1,338.2		$	1,164.4		$	2,761.7		$	1,998.4
Nitrogen Fertilizer	97.9			119.8			183.2			192.9
Intersegment elimination	(1.7		)	(1.0		)	(3.4		)	(2.6		)
Total	$	1,434.4		$	1,283.2		$	2,941.5		$	2,188.7
Cost of materials and other
Petroleum	$	1,208.0		$	941.9		$	2,409.3		$	1,664.2
Nitrogen Fertilizer	22.1			36.0			43.9			52.4
Intersegment elimination	(1.5		)	(1.0		)	(3.4		)	(2.9		)
Total	$	1,228.6		$	976.9		$	2,449.8		$	1,713.7
Direct operating expenses (exclusive of depreciation and amortization)
Petroleum	$	86.3		$	84.0		$	188.4		$	201.7
Nitrogen Fertilizer	37.8			54.2			73.7			77.9
Other	0.1			0.1			0.2			0.1
Total	$	124.2		$	138.3		$	262.3		$	279.7
Depreciation and amortization
Petroleum	$	32.4		$	31.6		$	66.5		$	63.1
Nitrogen Fertilizer	20.0			17.6			35.4			24.5
Other	1.6			1.5			3.2			3.1
Total	$	54.0		$	50.7		$	105.1		$	90.7
Operating income (loss)
Petroleum	$	(7.4	)	$	90.1		$	58.6		$	34.1
Nitrogen Fertilizer	12.2			3.7			17.5			23.4
Other	(3.5		)	(3.1		)	(7.2		)	(6.7		)
Total	$	1.3		$	90.7		$	68.9		$	50.8
Capital expenditures
Petroleum	$	27.8		$	24.0		$	47.4		$	68.0
Nitrogen Fertilizer	4.5			10.1			8.6			11.9
Other	0.9			1.2			1.4			2.9
Total	$	33.2		$	35.3		$	57.4		$	82.8



	As of June 30, 2017		As of December 31, 2016
	(in millions)
Total assets
Petroleum	$	2,447.1	$	2,331.9
Nitrogen Fertilizer	1,280.6		1,312.2
Other	301.4		406.1
Total	$	4,029.1	$	4,050.2
Goodwill
Petroleum	$	—	$	—
Nitrogen Fertilizer	41.0		41.0
Other	—		—
Total	$	41.0	$	41.0

Organization and Basis of Presentation (Details) - segment	6 Months Ended	12 Months Ended	34 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Mar. 31, 2016
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Number of reportable segments	2
IEP Energy LLC
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Ownership percentage held by controlling stockholder	82.00%
CVR Partners, LP
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Percentage of limited partner interest held by the public		66.00%	47.00%
CVR Partners, LP \| Coffeyville Resources LLC
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Percentage of limited partner interest held by the public			53.00%
CVR GP, LLC
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Percentage of common units owned by limited partner	100.00%
CVR Refining, LP \| Second Underwritten Offering
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Percentage of limited partner interest held by the public	34.00%
CVR Refining, LP \| IEP Energy LLC \| Second Underwritten Offering
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Percentage of limited partner interest held by the public	3.90%
CVR Refining, LP \| CVR Refining Holdings LLC \| Second Underwritten Offering
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Percentage of common units owned by CRLLC or CVR Refining Holdings	66.00%
CVR Refining GP, LLC \| CVR Refining Holdings LLC \| Second Underwritten Offering
Organization, Consolidation, and Presentation of Financial Statements [Line Items]
Percentage of common units owned by limited partner	100.00%

Acquisition (Details) - USD ($)		3 Months Ended	6 Months Ended
Acquisition (Details) - USD ($)	Apr. 01, 2016	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Business Acquisition [Line Items]
Payment of revolving debt			$ 0	$ 49,100,000
CVR Nitrogen \| East Dubuque Merger
Business Acquisition [Line Items]
Unit consideration per CVR Nitrogen common unit (in units)	1.04
Cash consideration received per outstanding common unit (in dollars per share)	$ 2.57
CVR Partners, LP \| East Dubuque Merger
Business Acquisition [Line Items]
Number of shares issued (in units)	40,200,000
Cash payment to CVR Nitrogen common unitholders and certain phantom unit holders	$ 99,200,000
Aggregate merger consideration	802,400,000
Fair value of common units issued in a business combination	335,700,000
Fair value of debt assumed	367,500,000
Selling, General and Administrative Expenses (Exclusive of Depreciation and Amortization) \| CVR Partners, LP \| East Dubuque Merger
Business Acquisition [Line Items]
Merger related expenses		$ 1,200,000		$ 2,500,000
Second Lien Notes due 2021 \| Senior Notes
Business Acquisition [Line Items]
Debt instrument face amount	$ 320,000,000.0
Stated interest rate	6.50%
Wells Fargo Credit Agreement \| Line of Credit \| CVR Partners, LP \| East Dubuque Merger
Business Acquisition [Line Items]
Payment of revolving debt	$ 49,400,000

Acquisition - Parent Affiliate Units (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended
	Mar. 31, 2016	Jun. 30, 2016
Business Acquisition [Line Items]
Units purchased (in units)	400,000
Common units sold (in units)		400,000
Sale of noncontrolling interest		$ 5.0
CVR Nitrogen
Business Acquisition [Line Items]
Limited partner interest	1.00%

Share-Based Compensation - Long-Term Incentive Plan, CVR Energy (Details) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	Dec. 31, 2016	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Share-Based Compensation
Personnel accruals	$ 45,700,000	$ 37,800,000		$ 37,800,000
CVR Energy Long Term Incentive Plan
Share-Based Compensation
Common stock authorized for issuance (in shares)		7,500,000		7,500,000
CVR Energy Long Term Incentive Plan \| Stock Options
Share-Based Compensation
Common stock authorized for issuance (in shares)		1,000,000		1,000,000
CVR Energy Long Term Incentive Plan \| Performance Unit Awards
Share-Based Compensation
Awards granted (in shares)	3,500
Cash amount granted per unit of performance factor achieved	$ 1,000
Compensation expense (benefit)		$ 900,000	$ 900,000	$ 1,800,000	$ 1,800,000
CVR Energy Long Term Incentive Plan \| Performance Unit Awards \| Personnel Accruals
Share-Based Compensation
Personnel accruals	$ 3,500,000	$ 1,800,000		$ 1,800,000

Share-Based Compensation - Long-Term Incentive Plan, CVR Partners (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Share-Based Compensation
Personnel accruals	$ 37.8		$ 37.8		$ 45.7
CVR Partners, LP \| CVR Partners Long Term Incentive Plan
Share-Based Compensation
Common stock authorized for issuance (in shares)	5,000,000		5,000,000
Common stock available for issuance (in shares)	4,820,215		4,820,215
Number of share right to receive cash payment on vesting equal to fair market value is received per award (in shares)			1
CVR Partners, LP \| CVR Partners Long Term Incentive Plan \| Phantom Units
Share-Based Compensation
Vesting period			3 years
Unrecognized compensation expense	$ 1.5		$ 1.5
Weighted-average period for amortization of unrecognized compensation cost			1 year 2 months
CVR Partners, LP \| CVR Partners Long Term Incentive Plan \| Phantom Unit and Common Units
Share-Based Compensation
Compensation expense (benefit)	0.1	$ 0.8	$ 0.4	$ 1.3
CVR Partners, LP \| CVR Partners Long Term Incentive Plan \| Phantom Unit and Common Units \| Personnel Accruals
Share-Based Compensation
Personnel accruals	$ 1.4		$ 1.4		$ 1.0
Tranche One \| CVR Partners, LP \| CVR Partners Long Term Incentive Plan \| Phantom Units
Share-Based Compensation
Vesting rights percentage			33.33%
Tranche Two \| CVR Partners, LP \| CVR Partners Long Term Incentive Plan \| Phantom Units
Share-Based Compensation
Vesting rights percentage			33.33%
Tranche Three \| CVR Partners, LP \| CVR Partners Long Term Incentive Plan \| Phantom Units
Share-Based Compensation
Vesting rights percentage			33.33%

Share-Based Compensation - Summary of Phantom Unit Activity and Changes Under CVR Partners LTIP (Details) - CVR Partners, LP - CVR Partners Long Term Incentive Plan - Phantom Units	6 Months Ended
	Jun. 30, 2017 $ / shares shares
Phantom Units
Non-vested at the beginning of the period (in shares) \| shares	771,786
Granted (in shares) \| shares	3,172
Vested (in shares) \| shares	(7,333)
Forfeited (in shares) \| shares	(18,091)
Non-vested at the end of the period (in shares) \| shares	749,534
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share) \| $ / shares	$ 6.47
Granted (in dollars per share) \| $ / shares	4.73
Vested (in dollars per share) \| $ / shares	8.03
Forfeited (in dollars per share) \| $ / shares	6.65
Non-vested at the end of the period (in dollars per share) \| $ / shares	$ 6.45

Share-Based Compensation - Long-Term Incentive Plan, CVR Refining (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Share-Based Compensation
Personnel accruals	$ 37.8		$ 37.8		$ 45.7
CVR Refining, LP \| CVR Refining Long Term Incentive Plan
Share-Based Compensation
Common stock authorized for issuance (in shares)	11,070,000		11,070,000
Vesting period			3 years
Number of share right to receive cash payment on vesting equal to fair market value is received per award (in shares)			1
CVR Refining, LP \| CVR Refining Long Term Incentive Plan \| Phantom Unit Plan
Share-Based Compensation
Unrecognized compensation expense	$ 5.1		$ 5.1
Weighted-average period for amortization of unrecognized compensation cost			1 year 3 months
Compensation expense (benefit)	1.2	$ (0.3)	$ 2.2	$ 0.0
CVR Refining, LP \| CVR Refining Long Term Incentive Plan \| Phantom Unit Plan \| Personnel Accruals
Share-Based Compensation
Personnel accruals	$ 3.6		$ 3.6		$ 1.5
CVR Refining, LP \| CVR Refining Long Term Incentive Plan \| Tranche One
Share-Based Compensation
Vesting rights percentage			33.33%
CVR Refining, LP \| CVR Refining Long Term Incentive Plan \| Tranche Two
Share-Based Compensation
Vesting rights percentage			33.33%
CVR Refining, LP \| CVR Refining Long Term Incentive Plan \| Tranche Three
Share-Based Compensation
Vesting rights percentage			33.33%

Share-Based Compensation - Summary of Phantom Unit Activity and Changes Under CVR Refining LTIP (Details) - CVR Refining, LP - CVR Refining Long Term Incentive Plan - Phantom Unit Plan	6 Months Ended
	Jun. 30, 2017 $ / shares shares
Units
Non-vested at the beginning of the period (in shares) \| shares	904,855
Granted (in shares) \| shares	36,257
Vested (in shares) \| shares	(2,038)
Forfeited (in shares) \| shares	(47,175)
Non-vested at the end of the period (in shares) \| shares	891,899
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share) \| $ / shares	$ 12.38
Granted (in dollars per share) \| $ / shares	9.57
Vested (in dollars per share) \| $ / shares	11.36
Forfeited (in dollars per share) \| $ / shares	16.88
Non-vested at the end of the period (in dollars per share) \| $ / shares	$ 12.03

Share-Based Compensation - Incentive Unit Awards (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Share-Based Compensation
Personnel accruals	$ 37.8		$ 37.8		$ 45.7
Incentive Unit Award
Share-Based Compensation
Vesting period			3 years
Number of share right to receive cash payment on vesting equal to fair market value is received per award (in shares)			1
Unrecognized compensation expense	5.1		$ 5.1
Weighted-average period for amortization of unrecognized compensation cost			1 year 4 months
Compensation expense (benefit)	1.3	$ (0.2)	$ 2.5	$ 0.1
Incentive Unit Award \| Personnel Accruals
Share-Based Compensation
Personnel accruals	$ 4.2		$ 4.2		$ 1.9
Tranche One \| Incentive Unit Award
Share-Based Compensation
Vesting rights percentage			33.33%
Tranche Two \| Incentive Unit Award
Share-Based Compensation
Vesting rights percentage			33.33%
Tranche Three \| Incentive Unit Award
Share-Based Compensation
Vesting rights percentage			33.33%

Share-Based Compensation - Summary of Incentive Unit Activity and Changes (Details) - Incentive Unit Award	6 Months Ended
	Jun. 30, 2017 $ / shares shares
Units
Non-vested at the beginning of the period (in shares) \| shares	987,797
Granted (in shares) \| shares	4,106
Vested (in shares) \| shares	(19,124)
Forfeited (in shares) \| shares	(27,203)
Non-vested at the end of the period (in shares) \| shares	945,576
Weighted-Average Grant-Date Fair Value
Non-vested at the beginning of the period (in dollars per share) \| $ / shares	$ 12.63
Granted (in dollars per share) \| $ / shares	10.96
Vested (in dollars per share) \| $ / shares	16.20
Forfeited (in dollars per share) \| $ / shares	13.78
Non-vested at the end of the period (in dollars per share) \| $ / shares	$ 12.51

Inventories (Details) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Finished goods	$ 133.4	$ 151.7
Raw materials and precious metals	90.1	98.4
In-process inventories	18.9	23.9
Parts and supplies	75.9	75.2
Total Inventories	$ 318.3	$ 349.2

Property, Plant and Equipment (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 3,951.7		$ 3,951.7		$ 3,899.6
Accumulated depreciation	1,330.5		1,330.5		1,227.5
Total property, plant and equipment, net	2,621.2		2,621.2		2,672.1
Capitalized interest	0.2	$ 1.9	0.5	$ 3.4
Original carrying value of assets under capital lease obligations	24.8		24.8		24.8
Land and improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	46.5		46.5		46.5
Buildings
Property, Plant, and Equipment
Total property, plant and equipment, gross	80.9		80.9		64.8
Machinery and equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	3,676.7		3,676.7		3,656.5
Automotive equipment
Property, Plant, and Equipment
Total property, plant and equipment, gross	25.8		25.8		24.7
Furniture and fixtures
Property, Plant, and Equipment
Total property, plant and equipment, gross	29.8		29.8		28.9
Leasehold improvements
Property, Plant, and Equipment
Total property, plant and equipment, gross	4.8		4.8		3.6
Aircraft
Property, Plant, and Equipment
Total property, plant and equipment, gross	3.6		3.6		3.6
Railcars
Property, Plant, and Equipment
Total property, plant and equipment, gross	16.8		16.8		16.8
Construction in progress
Property, Plant, and Equipment
Total property, plant and equipment, gross	$ 66.8		$ 66.8		$ 54.2

Cost Classifications (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
Cost Classifications (Details) - USD ($) $ in Millions	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Costs and Expenses [Abstract]
Depreciation and amortization not included in direct operating expenses	$ 51.7	$ 48.4	$ 100.4	$ 86.3
Depreciation and amortization not included in selling, general and administrative expenses	$ 2.3	$ 2.3	$ 4.7	$ 4.4

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Income Taxes [Line Items]
Due to related party	$ 1.6		$ 1.6		$ 10.6
Unrecognized tax benefits	44.1		44.1
Unrecognized tax benefits which, if recognized, would impact the company's effective tax rate	28.7		28.7
Unrecognized tax benefits netted with deferred tax asset carryforwards	25.7		25.7
Accrued interest	$ 9.4		$ 9.4
Effective tax rate	25.50%	33.00%	30.30%	(1.60%)
Federal and state combined statutory tax rate	39.30%	39.40%	39.30%	39.40%
AEPC
Income Taxes [Line Items]
Due to related party	$ 1.6		$ 1.6
Income tax payments to AEPC	$ 10.0	$ 0.0

Long-Term Debt - Schedule of Debt (Details) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Total debt	$ 1,193.2	$ 1,194.1
Unamortized debt issuance cost	(13.2)	(14.2)
Unamortized debt discount	(14.4)	(15.3)
Current portion of capital lease obligations	(2.0)	(1.8)
Long-term debt, net of current portion	1,163.6	1,162.8
Senior Notes \| 6.5% Senior Notes due 2022
Debt Instrument [Line Items]
Total debt	$ 500.0	500.0
Stated interest rate	6.50%
Senior Notes \| 9.25% Senior Secured Notes due 2023
Debt Instrument [Line Items]
Total debt	$ 645.0	645.0
Stated interest rate	9.25%
Senior Notes \| 6.5% Senior Notes due 2021
Debt Instrument [Line Items]
Total debt	$ 2.2	2.2
Stated interest rate	6.50%
Capital Lease Obligations
Debt Instrument [Line Items]
Total debt	$ 46.0	$ 46.9

Long-Term Debt - 2022 Senior Notes (Details) - Senior Notes - 6.5% Senior Notes due 2022 - USD ($)	Jun. 30, 2017	Oct. 23, 2012
Debt Instrument [Line Items]
Stated interest rate	6.50%
CVR Refining LLC
Debt Instrument [Line Items]
Debt instrument face amount		$ 500,000,000.0
Stated interest rate		6.50%
CVR Refining LLC \| Level 2
Debt Instrument [Line Items]
Estimated fair value	$ 503,800,000

Long-Term Debt - Amended and Restated Asset Based (ABL) Credit Facility (Details) - Amended and Restated ABL Credit Facility	Jun. 30, 2017 USD ($)
Credit parties
Debt Instrument [Line Items]
Borrowing capacity	$ 400,000,000.0
Permitted increase in borrowings	200,000,000.0
CVR Refining, LP
Debt Instrument [Line Items]
Aggregate availability	333,200,000
Outstanding letters of credit	28,400,000
Borrowings outstanding	$ 0

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Long-Term Debt - Nitrogen Fertilizer Partnership Credit Facility (Details) - CVR Partners, LP - Line of Credit - CRNF Credit Facility	Mar. 31, 2016 USD ($)
Term Loan
Debt Instrument [Line Items]
Debt instrument face amount	$ 125,000,000.0
Revolving Credit Facility
Debt Instrument [Line Items]
Borrowing capacity	25,000,000.0
Uncommitted incremental facility	$ 50,000,000.0
Effective interest rate	3.98%

Long-Term Debt - 2023 Senior Notes (Details) - Senior Notes - 9.25% Senior Secured Notes due 2023	Jun. 10, 2016 USD ($)	Jun. 30, 2017 USD ($)	Dec. 31, 2016 USD ($)
Debt Instrument [Line Items]
Stated interest rate		9.25%
CVR Partners, LP
Debt Instrument [Line Items]
Debt instrument face amount	$ 645,000,000
Stated interest rate	9.25%
Maximum fixed charge coverage ratio required to make restricted payments	1.75	1.75
Maximum aggregated restricted payments basket permitted	$ 75,000,000.0
Debt instrument, remaining restricted payments permitted		$ 72,700,000
Interest payable		2,700,000	$ 2,700,000
CVR Partners, LP \| Level 2
Debt Instrument [Line Items]
Fair value of debt		$ 674,800,000

Long-Term Debt - 2021 Notes (Details) - USD ($)	3 Months Ended		6 Months Ended
Long-Term Debt - 2021 Notes (Details) - USD ($)	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Mar. 31, 2016
Debt Instrument [Line Items]
Loss on extinguishment of debt	$ 0	$ 5,100,000	$ 0	$ 5,100,000
Senior Notes \| 6.5% Senior Notes due 2021
Debt Instrument [Line Items]
Stated interest rate	6.50%		6.50%
CVR Partners, LP \| Senior Notes \| 6.5% Senior Notes due 2021
Debt Instrument [Line Items]
Debt instrument face amount						$ 320,000,000
Stated interest rate						6.50%
Loss on extinguishment of debt		$ 0		$ 5,100,000
Outstanding debt	$ 2,200,000		$ 2,200,000		$ 2,200,000
Interest payable	$ 0		$ 0		$ 0

Long-Term Debt - Capital Lease Obligations (Details)	6 Months Ended
Long-Term Debt - Capital Lease Obligations (Details)	Jun. 30, 2017 lease
Debt Instrument [Line Items]
Number of leases	2
Capital Lease related to Excel Pipeline LLC
Debt Instrument [Line Items]
Remaining term of leases	148 months
Capital Lease related to Magellan Pipeline Terminals, L.P.
Debt Instrument [Line Items]
Remaining term of leases	147 months

Long-Term Debt - ABL Credit Facility (Details) - CVR Partners, LP - ABL Credit Facility - Line of Credit - Revolving Credit Facility - USD ($)	Sep. 30, 2016	Jun. 30, 2017
Line of Credit Facility [Line Items]
Borrowing capacity	$ 50,000,000
Permitted increase in borrowings	$ 25,000,000
Aggregate availability		$ 50,000,000
Borrowings outstanding		$ 0
LIBOR
Line of Credit Facility [Line Items]
Basis spread on variable rate	2.00%
Base Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.00%
Variable rate step-down	0.50%

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Earnings Per Share [Abstract]
Net income (loss) attributable to CVR Energy stockholders	$ (10.5)	$ 28.4	$ 11.7	$ 12.2
Weighted Average Number Diluted Shares Outstanding Adjustment	86,800,000
Weighted-average shares of common stock outstanding - Basic and diluted (in shares)		86,800,000	86,800,000	86,800,000
Basic and diluted earnings (loss) per share (in dollars per share)	$ (0.12)	$ 0.33	$ 0.13	$ 0.14
Dilutive awards outstanding (in shares)	0	0	0	0

Commitments and Contingencies - Leases and Unconditional Purchase Obligations (Details) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017 USD ($) bbl / d	Jun. 30, 2016 USD ($)	Jun. 30, 2017 USD ($) bbl / d	Jun. 30, 2016 USD ($)
Operating Leases
Six Months Ending December 31, 2017	$ 3.7		$ 3.7
2018	6.7		6.7
2019	5.9		5.9
2020	5.4		5.4
2021	5.2		5.2
Thereafter	7.2		7.2
Operating leases	34.1		34.1
Unconditional Purchase Obligations
Six Months Ending December 31, 2017	86.4		86.4
2018	135.0		135.0
2019	129.0		129.0
2020	111.4		111.4
2021	100.6		100.6
Thereafter	653.8		653.8
Unconditional purchase obligations	1,216.2		1,216.2
Unrecorded purchase agreements
Lease expenses	1.7	$ 2.0	3.8	$ 4.2
Expenses related to long-term commitments	53.6	$ 34.0	108.9	$ 68.8
Petroleum transportation service agreement with TransCanada \| CRRM
Unrecorded purchase agreements
Amount payable related to petroleum transportation service agreements	$ 713.5		$ 713.5
Term of agreement			14 years
Minimum quantity of crude oil to be received per day (in barrels) \| bbl / d	25,000		25,000
Period over which minimum quantity of crude oil is receivable			20 years

Commitments and Contingencies - Crude Oil Supply Agreement (Details) - New Vitol Agreement - CRRM	Aug. 31, 2012
Loss Contingencies [Line Items]
Renewal term of agreement	1 year
Notice of nonrenewal period prior to expiration	180 days

Commitments and Contingencies - Environmental, Health and Safety Matters (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Loss Contingencies [Line Items]
Environmental expenditures capitalized	$ 2.3	$ 2.6	$ 7.0	$ 6.1
EHS
Loss Contingencies [Line Items]
Environmental accruals	4.3		4.3		$ 4.8
EHS \| CRRM
Loss Contingencies [Line Items]
Cost of renewable identification numbers expense	105.6	$ 51.0	99.2	$ 94.1
Biofuel blending obligation recorded in other current liabilities	$ 279.9		$ 279.9		$ 186.3

Commitments and Contingencies - Affiliate Pension Obligations (Details) $ in Millions	6 Months Ended
	Jun. 30, 2017 USD ($) sponsor	Dec. 31, 2016 USD ($)
Loss Contingencies [Line Items]
Minimum ownership interest in CVR Energy by Mr. Icahn's affiliates	80.00%
Number of sponsors of pension plans \| sponsor	2
Affiliate Pension Obligations
Loss Contingencies [Line Items]
Underfunded pension obligation, if ACF and Federal-Mogul plans were voluntarily terminated \| $	$ 509.1	$ 613.4
Majority Shareholder
Loss Contingencies [Line Items]
Ownership percentage held by controlling stockholder	82.00%

Fair Value Measurements - Assets and Liabilities Measured at Fair Value (Details) - Recurring - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Fair value measurements
Cash equivalents	$ 15.8	$ 15.8
Other current assets (investments)	0.1	0.1
Total Assets	15.9	15.9
Total Liabilities	(273.6)	(198.1)
Other derivative agreements
Fair value measurements
Other current liabilities (other derivative agreements)		(11.1)
Biofuels blending obligation
Fair value measurements
Other liabilities (biofuel blending obligation)	(273.6)
Biofuels blending obligation and benzene obligation
Fair value measurements
Other liabilities (biofuel blending obligation)		(187.0)
Level 1
Fair value measurements
Cash equivalents	15.8	15.8
Other current assets (investments)	0.1	0.1
Total Assets	15.9	15.9
Total Liabilities	0.0	0.0
Level 1 \| Other derivative agreements
Fair value measurements
Other current liabilities (other derivative agreements)		0.0
Level 1 \| Biofuels blending obligation
Fair value measurements
Other liabilities (biofuel blending obligation)	0.0
Level 1 \| Biofuels blending obligation and benzene obligation
Fair value measurements
Other liabilities (biofuel blending obligation)		0.0
Level 2
Fair value measurements
Cash equivalents	0.0	0.0
Other current assets (investments)	0.0	0.0
Total Assets	0.0	0.0
Total Liabilities	(273.6)	(198.1)
Level 2 \| Other derivative agreements
Fair value measurements
Other current liabilities (other derivative agreements)		(11.1)
Level 2 \| Biofuels blending obligation
Fair value measurements
Other liabilities (biofuel blending obligation)	(273.6)
Level 2 \| Biofuels blending obligation and benzene obligation
Fair value measurements
Other liabilities (biofuel blending obligation)		(187.0)
Level 3
Fair value measurements
Cash equivalents	0.0	0.0
Other current assets (investments)	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 liabilities (other derivative agreements)		0.0
Level 3 \| Biofuels blending obligation
Fair value measurements
Other liabilities (biofuel blending obligation)	$ 0.0
Level 3 \| Biofuels blending obligation and benzene obligation
Fair value measurements
Other liabilities (biofuel blending obligation)		$ 0.0

Fair Value Measurements - Additional Information (Details) - shares	1 Months Ended	3 Months Ended
	Mar. 31, 2016	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Common units purchased (in units)	400,000
Common units sold (in units)		400,000

Derivative Financial Instruments - Schedule of Gains (Losses) on Derivatives and Current Period Settlements (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Current period settlements on derivative contracts	$ (0.1)	$ 7.1	$ 1.1	$ 28.5
Gain (loss) on derivatives, net	$ 0.0	$ (1.9)	$ 12.2	$ (3.1)

Derivative Financial Instruments - Additional Information (Details) bbl in Millions, $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017 USD ($) derivative	Jun. 30, 2016 USD ($)	Jun. 30, 2017 USD ($) derivative	Jun. 30, 2016 USD ($)	Dec. 31, 2016 bbl
Derivative Financial Instruments
Gain (loss) on derivatives, net	$ 0.0	$ (1.9)	$ 12.2	$ (3.1)
Commodity Derivatives \| CVR Refining, LP
Derivative Financial Instruments
Number of derivative instruments held \| derivative	0		0
Gain (loss) on derivatives, net	$ (0.1)	(0.1)	$ (0.2)	(0.4)
Crack Spreads \| CVR Refining, LP \| Not Designated as Hedges
Derivative Financial Instruments
Number of barrels \| bbl					4.0
Commodity Swaps \| CVR Refining, LP
Derivative Financial Instruments
Number of derivative instruments held \| derivative	0		0
Gain (loss) on derivatives, net	$ 0.1	$ (1.8)	$ 12.4	$ (2.7)

Derivative Financial Instruments - Schedule of Offsetting Liabilities (Details) - Current Liabilities - CVR Refining, LP $ in Millions	Dec. 31, 2016 USD ($)
Offsetting Liabilities [Line Items]
Gross Current Liabilities	$ 11.1
Gross Amounts Offset	0.0
Net Current Liabilities Presented	11.1
Cash Collateral Not Offset	0.0
Net Amount	11.1
Commodity Swaps
Offsetting Liabilities [Line Items]
Gross Current Liabilities	11.1
Gross Amounts Offset	0.0
Net Current Liabilities Presented	11.1
Cash Collateral Not Offset	0.0
Net Amount	$ 11.1

Related Party Transactions - Additional Information (Details) - USD ($)		3 Months Ended	6 Months Ended
	May 15, 2017	Jun. 30, 2017	Jun. 30, 2017	Jun. 30, 2016
Related Party Transaction [Line Items]
Cash dividend paid (in dollars per share)	$ 0.50
Cash dividends paid	$ 43,400,000		$ 86,800,000	$ 86,800,000
IEP Energy LLC
Related Party Transaction [Line Items]
Ownership percentage held by controlling stockholder			82.00%
Cash dividends paid	$ 35,600,000
XO Communications Services, LLC
Related Party Transaction [Line Items]
Related party payments		$ 200,000	$ 300,000
Due (to) from related party		$ 0	$ 0
Coffeyville Resources Pipeline, LLC \| Velocity Pipeline Partners, LLC
Related Party Transaction [Line Items]
Joint venture interest		40.00%	40.00%

Related Party Transactions - Insight Portfolio Group (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Insight Portfolio Group LLC
Related Party Transaction [Line Items]
Related party payments	$ 0.1	$ 0.1	$ 0.2	$ 0.1

Related Party Transactions - CRLLC Facility with the Nitrogen Fertilizer Partnership (Details) - CVR Partners, LP - Majority Shareholder - Senior Notes - CRLLC Facility - USD ($)			1 Months Ended
	Jun. 10, 2016	Apr. 01, 2016	Apr. 30, 2016
Related Party Transaction [Line Items]
Debt instrument face amount		$ 300,000,000.0
Loan term		2 years
Stated interest rate		12.00%
Interest calculation period		360 days
Proceeds from issuance of debt			$ 300,000,000
Repayments of debt	$ 300,000,000
Payment of accrued interest	$ 7,000,000

Related Party Transactions - Railcar Lease Agreements and Maintenance (Details) - Railcar Lease Agreement - CVR Partners, LP - American Railcar Leasing LLC $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017 USD ($) railcar	Jun. 30, 2016 railcar	Jun. 30, 2017 USD ($)
Related Party Transaction [Line Items]
Number of railcars leased \| railcar		115
Rent expense \| $	$ 0.2		$ 0.4
Number of railcars to be leased \| railcar	70
Term of lease agreement	5 years
Maintenance expense \| $			$ 0.2

Business Segments - Additional Information (Details) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017 USD ($)	Jun. 30, 2016 USD ($)	Jun. 30, 2017 USD ($) segment	Jun. 30, 2016 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments \| segment			2
Net sales	$ 1,434.4	$ 1,283.2	$ 2,941.5	$ 2,188.7
Cost of materials and other	1,228.6	976.9	2,449.8	1,713.7
Intersegment elimination
Segment Reporting Information [Line Items]
Net sales	(1.7)	(1.0)	(3.4)	(2.6)
Cost of materials and other	(1.5)	(1.0)	(3.4)	(2.9)
Intersegment elimination \| Petroleum
Segment Reporting Information [Line Items]
Net sales	(0.8)	(0.5)	(1.2)	(0.9)
Cost of materials and other	0.0	(0.5)	(0.1)	(1.6)
Intersegment elimination \| Nitrogen Fertilizer
Segment Reporting Information [Line Items]
Net sales	(0.9)	(0.5)	(2.1)	(1.6)
Cost of materials and other	$ (0.5)	$ (0.5)	$ (1.0)	$ (1.3)

Business Segments - Summary of Operating Results and Capital Expenditures by Segment (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Segment Reporting Information [Line Items]
Net sales	$ 1,434.4	$ 1,283.2	$ 2,941.5	$ 2,188.7
Cost of materials and other	1,228.6	976.9	2,449.8	1,713.7
Direct operating expenses (exclusive of depreciation and amortization)	124.2	138.3	262.3	279.7
Depreciation and amortization	54.0	50.7	105.1	90.7
Operating income (loss)	1.3	90.7	68.9	50.8
Capital expenditures	33.2	35.3	57.4	82.8
Total assets	4,029.1		4,029.1		$ 4,050.2
Goodwill	41.0		41.0		41.0
Operating Segments \| Petroleum
Segment Reporting Information [Line Items]
Net sales	1,338.2	1,164.4	2,761.7	1,998.4
Cost of materials and other	1,208.0	941.9	2,409.3	1,664.2
Direct operating expenses (exclusive of depreciation and amortization)	86.3	84.0	188.4	201.7
Depreciation and amortization	32.4	31.6	66.5	63.1
Operating income (loss)	(7.4)	90.1	58.6	34.1
Capital expenditures	27.8	24.0	47.4	68.0
Total assets	2,447.1		2,447.1		2,331.9
Goodwill	0.0		0.0		0.0
Operating Segments \| Nitrogen Fertilizer
Segment Reporting Information [Line Items]
Net sales	97.9	119.8	183.2	192.9
Cost of materials and other	22.1	36.0	43.9	52.4
Direct operating expenses (exclusive of depreciation and amortization)	37.8	54.2	73.7	77.9
Depreciation and amortization	20.0	17.6	35.4	24.5
Operating income (loss)	12.2	3.7	17.5	23.4
Capital expenditures	4.5	10.1	8.6	11.9
Total assets	1,280.6		1,280.6		1,312.2
Goodwill	41.0		41.0		41.0
Intersegment elimination
Segment Reporting Information [Line Items]
Net sales	(1.7)	(1.0)	(3.4)	(2.6)
Cost of materials and other	(1.5)	(1.0)	(3.4)	(2.9)
Intersegment elimination \| Petroleum
Segment Reporting Information [Line Items]
Net sales	(0.8)	(0.5)	(1.2)	(0.9)
Cost of materials and other	0.0	(0.5)	(0.1)	(1.6)
Intersegment elimination \| Nitrogen Fertilizer
Segment Reporting Information [Line Items]
Net sales	(0.9)	(0.5)	(2.1)	(1.6)
Cost of materials and other	(0.5)	(0.5)	(1.0)	(1.3)
Other
Segment Reporting Information [Line Items]
Direct operating expenses (exclusive of depreciation and amortization)	0.1	0.1	0.2	0.1
Depreciation and amortization	1.6	1.5	3.2	3.1
Operating income (loss)	(3.5)	(3.1)	(7.2)	(6.7)
Capital expenditures	0.9	$ 1.2	1.4	$ 2.9
Total assets	301.4		301.4		406.1
Goodwill	$ 0.0		$ 0.0		$ 0.0

Equity Method Investment (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		6 Months Ended		7 Months Ended
Equity Method Investment (Details) - USD ($) $ in Millions	Jul. 31, 2017	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2017	Jun. 30, 2016	Apr. 30, 2017
Related Party Transaction [Line Items]
Investment in joint venture				$ 1.4	$ 0.0
Income from equity method investment		$ 0.1		$ 0.1	$ 0.0
Coffeyville Resources Pipeline, LLC \| Velocity Pipeline Partners, LLC
Related Party Transaction [Line Items]
Joint venture interest		40.00%		40.00%
Equity method investments		$ 7.1		$ 7.1
Investment in joint venture			$ 1.4			$ 7.0
Velocity Central Oklahoma Pipeline LLC \| Velocity Pipeline Partners, LLC
Related Party Transaction [Line Items]
Joint venture interest held by others		60.00%		60.00%
Subsequent Event \| Coffeyville Resources Pipeline, LLC \| Velocity Pipeline Partners, LLC
Related Party Transaction [Line Items]
Distribution received from equity method investment	$ 0.9
Velocity Transportation Agreement \| Velocity Central Oklahoma Pipeline LLC \| CRRM
Related Party Transaction [Line Items]
Related party costs		$ 0.5
Due to related party		$ 0.3		$ 0.3

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended		6 Months Ended
	Jul. 26, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Subsequent Event [Line Items]
Dividends declared (in dollars per share)		$ 0.50	$ 0.5	$ 1	$ 1
Dividends declared				$ 86.8
IEP Energy LLC
Subsequent Event [Line Items]
Ownership percentage held by controlling stockholder				82.00%
Subsequent Event
Subsequent Event [Line Items]
Dividends declared (in dollars per share)	$ 0.50
Dividends declared	$ 43.4
Subsequent Event \| IEP Energy LLC \| IEP Energy LLC
Subsequent Event [Line Items]
Dividends declared	$ 35.6
Ownership percentage held by controlling stockholder	82.00%