XML 39 R35.htm IDEA: XBRL DOCUMENT v2.4.0.6

Organization and History of the Company and Basis of Presentation (Details) (USD $)	3 Months Ended	1 Months Ended					0 Months Ended						3 Months Ended
	Mar. 31, 2013 segment	Apr. 30, 2011 CVR Partners, LP	Mar. 31, 2013 CVR Partners, LP	Apr. 30, 2013 IEP	Mar. 31, 2013 IEP	Mar. 31, 2013 Icahn	Jan. 30, 2013 CVR Refining, LP	Jan. 24, 2013 CVR Refining, LP	Jan. 21, 2013 CVR Refining, LP	Sep. 12, 2012 CVR Refining, LP	Mar. 31, 2013 CVR Refining, LP	Mar. 31, 2013 CVR Refining Holdings	Mar. 31, 2013 Nitrogen fertilizer plant Minimum	Mar. 31, 2013 CVR GP, LLC	Mar. 31, 2013 CRLLC
Number of reportable segments	2
Percentage of CVR's indirect ownership in CVR Partners, LP			70.00%
Ownership interest in CVR GP, LLC															100.00%
Percentage owned by the public prior to IEP Acquisition	100.00%
Ownership percentage held by controlling stockholder				82.00%	82.00%
Number of units sold in public offering (in shares)		22,080,000					3,600,000	24,000,000
Offering price per unit (in dollars per share)		$ 16.00					$ 25.00	$ 25.00
Common units outstanding (in units)			73,065,143								147,600,000
Common units owned by the public (in shares)			22,145,143								27,600,000
Percentage of common units owned by the public			30.00%			19.00%					19.00%
Common units owned by general partner (in units)			50,920,000			4,000,000						120,000,000
Percentage of common units owned by the general partner									100.00%				50.00%	100.00%
Percentage of common units owned by the general partner											81.00%
Percentage of common units issued										100.00%
Percentage of holders of the outstanding common units required to vote for removal of the general partner	66.67%

X

- Definition

The percentage of units of the LLC or LP indirectly owned by the reporting entity.

+ References

No definition available.

+ Details

Name:	cvi_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPIndirectOwnershipPercentage
Namespace Prefix:	cvi_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The number of units or percentage investment issued by the LLC or LP.

+ References

No definition available.

+ Details

Name:	cvi_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterestIssued
Namespace Prefix:	cvi_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The number of units of the LLC or LP held by the managing member or general partner of the LLC or LP.

+ References

No definition available.

+ Details

Name:	cvi_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterestNumberOfUnits
Namespace Prefix:	cvi_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The number of units of the LLC or LP held by the public.

+ References

No definition available.

+ Details

Name:	cvi_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPOwnershipInterestHeldByPublic
Namespace Prefix:	cvi_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The percentage of units of the LLC or LP held by the public.

+ References

No definition available.

+ Details

Name:	cvi_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPOwnershipInterestHeldByPublicPercentage
Namespace Prefix:	cvi_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The percentage of units of the LLC or LP owned by the reporting entity.

+ References

No definition available.

+ Details

Name:	cvi_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPOwnershipPercentage
Namespace Prefix:	cvi_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Represents the percentage of ownership interest held by the majority shareholder.

+ References

No definition available.

+ Details

Name:	cvi_MajorityShareholderOwnershipPercentage
Namespace Prefix:	cvi_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Represents the minimum percentage of voting by the holders of outstanding common units required for removal of the general partner.

+ References

No definition available.

+ Details

Name:	cvi_MinimumPercentageOfVotingRequiredForRemovalOfGeneralPartner
Namespace Prefix:	cvi_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The percentage of ownership held by the public.

+ References

No definition available.

+ Details

Name:	cvi_OwnershipInterestHeldByPublic
Namespace Prefix:	cvi_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The price per unit for units sold in a public offering.

+ References

No definition available.

+ Details

Name:	cvi_PartnersCapitalAccountUnitsSoldInPublicOfferingPricePerUnit
Namespace Prefix:	cvi_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The number of units or percentage investment held by the managing member or general partner of the LLC or LP.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Practice Bulletin (PB)

-Number 14

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 3

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

+ Details

Name:	us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest
Namespace Prefix:	us-gaap_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The parent entity's interest in net assets of the subsidiary, expressed as a percentage.

+ References

No definition available.

+ Details

Name:	us-gaap_MinorityInterestOwnershipPercentageByParent
Namespace Prefix:	us-gaap_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements.

+ References

No definition available.

+ Details

Name:	us-gaap_NumberOfReportableSegments
Namespace Prefix:	us-gaap_
Data Type:	xbrli:integerItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The number of each class of partnership units outstanding at the balance sheet date. Units represent shares of ownership of the general, limited, and preferred partners.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Practice Bulletin (PB)

-Number 14

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 16

-Subparagraph a, b

-Article 6



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 946

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.6-04.16(a))

-URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 946

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.6-04.16(b))

-URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996



Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 5

-Subparagraph (SAB TOPIC 4.F)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187171-122770



Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 87-21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name:	us-gaap_PartnersCapitalAccountUnits
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The number of units sold in a public offering of each class of partners' capital account. Units represent shares of ownership of the general, limited, and preferred partners.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 16

-Subparagraph a, b

-Article 6



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 5

-Subparagraph (SAB TOPIC 4.F)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187171-122770



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 87-21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Practice Bulletin (PB)

-Number 14

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Name:	us-gaap_PartnersCapitalAccountUnitsSoldInPublicOffering
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration