v3.25.4
Related Party Transactions (Tables)
 12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions
Activity associated with the Partnership’s related party arrangements for the years ended December 31, 2025, 2024, and 2023 is summarized below:
Year Ended December 31,
(in thousands)202520242023
Sales to related parties: (1)
CVR Energy subsidiary$1,219 $1,395 $4 
CVRP JV2,188 2,690 3,613 
Expenses from related parties: (2)
CVR Energy subsidiary12,900 13,890 21,336 
CVR Services29,416 27,227 28,505 
December 31,
20252024
Due to related parties (3)
$3,784 $6,213 
(1)Sales to related parties, included in Net sales in our consolidated financial statements, consist of (a) sales of feedstocks and services under the Coffeyville MSA and (b) CO sales to CVRP JV and its subsidiaries.
(2)Expenses from related parties, included in Cost of materials and other, Direct operating expenses (exclusive of depreciation and amortization), and Selling, general and administrative expenses in our consolidated financial statements, consist primarily of pet coke and hydrogen purchased under the Coffeyville MSA and management and other professional services under the Corporate MSA.
(3)Consists primarily of amounts payable to CVR Energy subsidiaries under the Coffeyville MSA and Corporate MSA, included in Accounts payable to affiliates.
Schedule of Distributions Paid The following table presents distributions paid by the Partnership to CVR Partners’ unitholders, including amounts paid to CVR Energy and IEP, during 2025, 2024, and 2023 (amounts presented in table below may not add to totals presented due to rounding):
Year Ended December 31,
(in thousands, except per unit data)202520242023
Public unitholders$76,524 $44,673 $177,759 
IEP3,074 — — 
CVR Energy46,393 26,037 103,605 
Total distributions paid$125,990 $70,710 $281,364 
Distributions per common unit (1)
$11.92 $6.69 $26.62 
(1)Amount represents the cumulative distributions, calculated quarterly, paid in the respective period.