XML 62 R35.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Share-Based Compensation (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2011
Share-based Compensation |
Schedule of service phantom interest and performance phantom interest values |
|  | December 31, |
--- | --- | --- | ---
|  | 2010 |  | 2009 |
Service Phantom interest (per point) |  | $ | 14.64 |  | $ | 11.37 |
Performance Phantom interest (per point) |  | $ | 21.25 |  | $ | 5.48 |
Summary of the status of non-vested shares |
|  | Shares |  | Weighted- Average Grant-Date Fair Value |  | Aggregate Intrinsic Value (in thousands) |
--- | --- | --- | --- | --- | --- | --- | ---
Non-vested at December 31, 2008 |  |  | 78,666 |  | $ | 6.62 |  | $ | 315 |
Granted |  |  | 202,257 |  |  | 6.68 |  |  |  |
Vested |  |  | (100,763 | ) |  | 6.86 |  |  |  |
Forfeited |  |  | (3,100 | ) |  | 4.14 |  |  |  |
Non-vested at December 31, 2009 |  |  | 177,060 |  | $ | 6.59 |  | $ | 1,215 |
Granted |  |  | 1,307,378 |  |  | 11.42 |  |  |  |
Vested |  |  | (113,457 | ) |  | 9.79 |  |  |  |
Forfeited |  |  | (1,799 | ) |  | 4.14 |  |  |  |
Non-vested at December 31, 2010 |  |  | 1,369,182 |  | $ | 10.94 |  | $ | 20,784 |
Granted |  |  | 826,959 |  |  | 18.79 |  |  |  |
Vested |  |  | (557,355 | ) |  | 11.83 |  |  |  |
Forfeited |  |  | (4,632 | ) |  | 8.67 |  |  |  |
Non-vested at December 31, 2011 |  |  | 1,634,154 |  | $ | 14.62 |  | $ | 23,887 |
Summary of activity and price information regarding stock options granted |
|  | Shares |  | Weighted- Average Exercise Price |  | Weighted- Average Remaining Contractual Term |
--- | --- | --- | --- | --- | --- | --- | ---
Outstanding, December 31, 2008 |  |  | 32,350 |  | $ | 19.08 |  |  | 9.21 |
Granted |  |  | — |  |  | — |  |  |  |
Exercised |  |  | — |  |  | — |  |  |  |
Forfeited |  |  | — |  |  | — |  |  |  |
Expired |  |  | — |  |  | — |  |  |  |
Outstanding, December 31, 2009 |  |  | 32,350 |  | $ | 19.08 |  |  | 8.21 |
Granted |  |  | — |  |  | — |  |  |  |
Exercised |  |  | — |  |  | — |  |  |  |
Forfeited |  |  | (3,149 | ) |  | 21.61 |  |  |  |
Expired |  |  | (6,301 | ) |  | 21.61 |  |  |  |
Outstanding, December 31, 2010 |  |  | 22,900 |  | $ | 18.03 |  |  | 8.35 |
Granted |  |  | — |  |  | — |  |  |  |
Exercised |  |  | — |  |  | — |  |  |  |
Forfeited |  |  | — |  |  | — |  |  |  |
Expired |  |  | — |  |  | — |  |  |  |
Outstanding, December 31, 2011 |  |  | 22,900 |  | $ | 18.03 |  |  | 7.35 |
Exercisable at December 31, 2011 |  |  | 22,900 |  | $ | 18.03 |  |  | 7.35 |
CALLC, CALLC II and CALLC III |
Share-based Compensation |
Schedule of key information for share-based compensation plans related to override units |
|  |  |  |  |  |  |  | Compensation Expense Increase (Decrease) for the Year Ended December 31, |
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | Benchmark Value (per Unit) |  | Original Awards Issued |  |  |
Award Type |  | Grant Date |  | 2011 |  | 2010 |  | 2009 |
|  |  |  |  |  |  |  | (in thousands) |
Override Operating Units(a) |  | $ | 11.31 |  |  | 919,630 |  | June 2005 |  | $ | — |  | $ | 338 |  | $ | 1,369 |
Override Operating Units(b) |  | $ | 34.72 |  |  | 72,492 |  | December 2006 |  |  | — |  |  | 13 |  |  | 36 |
Override Value Units(c) |  | $ | 11.31 |  |  | 1,839,265 |  | June 2005 |  |  | 4,960 |  |  | 17,586 |  |  | 2,690 |
Override Value Units(d) |  | $ | 34.72 |  |  | 144,966 |  | December 2006 |  |  | 451 |  |  | 581 |  |  | 37 |
Override Units(e) |  | $ | 10.00 |  |  | 642,219 |  | February 2008 |  |  | 184 |  |  | 772 |  |  | 26 |
|  |  |  |  |  |  |  | Total |  | $ | 5,595 |  | $ | 19,290 |  | $ | 4,158 |
Schedule of significant assumption used in the valuation of the Units |
|  | December 31,
--- | --- | ---
|  | 2010 |  | 2009
Estimated forfeiture rate |  | None |  | None
Derived Service Period |  | Based on forfeiture schedule |  | Based on forfeiture schedule
Estimated fair value (per unit) |  | $2.60 |  | $0.08
Marketability and minority interest discount |  | 10.0% |  | 20.0%
Volatility |  | 47.6% |  | 59.7%
Override Operating Units | CALLC and CALLC II |
Share-based Compensation |
Schedule of significant assumption used in the valuation of the Units |
|  | (a) Override Operating Units December 31, |  | (b) Override Operating Units December 31, |
--- | --- | --- | --- | --- | ---
|  | 2009 |  | 2009 |
Estimated forfeiture rate |  |  | None |  |  | None |
CVR closing stock price |  | $ | 6.86 |  | $ | 6.86 |
Estimated weighted-average fair value (per unit) |  | $ | 11.95 |  | $ | 1.40 |
Marketability and minority interest discounts |  |  | 20.0 | % |  | 20.0 | %
Volatility |  |  | 50.7 | % |  | 50.7 | %
Override Value Units | CALLC and CALLC II |
Share-based Compensation |
Schedule of significant assumption used in the valuation of the Units |
|  | (a) Override Operating Units December 31, |  | (b) Override Operating Units December 31, |
--- | --- | --- | --- | --- | ---
|  | 2009 |  | 2009 |
Estimated forfeiture rate |  |  | None |  |  | None |
CVR closing stock price |  | $ | 6.86 |  | $ | 6.86 |
Estimated weighted-average fair value (per unit) |  | $ | 11.95 |  | $ | 1.40 |
Marketability and minority interest discounts |  |  | 20.0 | % |  | 20.0 | %
Volatility |  |  | 50.7 | % |  | 50.7 | %

X
- Definition Tabular disclosure of key information for share-based compensation plans related to override units. + References No definition available. + Details
Name: | cvi_ScheduleOfInformationForShareBasedCompensationPlansRelatedToOverrideUnitsTableTextBlock
Namespace Prefix: | cvi_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the values of phantom units under stock based compensation plans. + References No definition available. + Details
Name: | cvi_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardPhantomUnitValuesPerPointTableTextBlock
Namespace Prefix: | cvi_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of share-based compensation plans, including, but not limited to: (a) expected term, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References No definition available. + Details
Name: | cvi_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardValuationAssumptionsTableTextBlock
Namespace Prefix: | cvi_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in outstanding nonvested shares. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 718 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph (c)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 718 -SubTopic 10 -Publisher FASB -Number -Article -Subparagraph (c)(1) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration