v3.26.1
Related Party Transactions (Tables)
 3 Months Ended
Mar. 31, 2026
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions Sales to related parties were as follows:
Three Months Ended March 31,
20262025
Net sales—Westlake$263,091 $190,781 
Charges from related parties for significant inputs included in cost of sales were as follows:
Three Months Ended March 31,
20262025
Feedstock purchased from Westlake and included in cost of sales$97,061 $85,499 
Other charges from Westlake and included in cost of sales38,205 31,477 
Charges from related parties included within selling, general and administrative expenses were as follows:
Three Months Ended March 31,
20262025
Services received from Westlake and included in selling, general and administrative expenses$6,419 $6,431 
Charges from related parties for goods and services capitalized as assets were as follows:
Three Months Ended March 31,
20262025
Goods and services purchased from Westlake and capitalized as assets$541 $5,428 
The Partnership's receivable under the Investment Management Agreement was as follows:
March 31,
2026		December 31,
2025
Receivable under the Investment Management Agreement$36,441 $23,378 
The Partnership's accounts receivable from Westlake were as follows:
March 31,
2026		December 31,
2025
Accounts receivable—Westlake$45,082 $63,571 
The Partnership's accounts payable to Westlake were as follows:
March 31,
2026		December 31,
2025
Accounts payable—Westlake$8,706 $19,132 
Debt payable to related parties was as follows:
March 31,
2026		December 31,
2025
Long-term debt payable to Westlake$399,674 $399,674