Subsequent Events	6 Months Ended
Jun. 30, 2014
Subsequent Events [Abstract]
Subsequent Events	(15) Subsequent Events Dividends On July 17, 2014, the board of directors of the Company declared a special cash dividend to the Company's stockholders of record of $2.00 per share, or $173.7 million in aggregate. The dividend will be paid on August 4, 2014 to stockholders of record at the close of business on July 28, 2014. IEP will receive $142.4 million in respect of its 82% ownership interest in the Company’s shares. On July 30, 2014, the board of directors of the Company declared a cash dividend for the second quarter of 2014 to the Company’s stockholders of $0.75 per share, or $65.1 million in aggregate. The dividend will be paid on August 18, 2014 to stockholders of record at the close of business on August 11, 2014. IEP will receive $53.4 million in respect of its 82% ownership interest in the Company’s shares. Nitrogen Fertilizer Partnership Distribution On July 30, 2014, the board of directors of the Nitrogen Fertilizer Partnership’s general partner declared a cash distribution for the second quarter of 2014 to the Nitrogen Fertilizer Partnership’s unitholders of $0.33 per common unit, or $24.1 million in aggregate. The cash distribution will be paid on August 18, 2014 to unitholders of record at the close of business on August 11, 2014. The Company will receive $12.8 million in respect of its Nitrogen Fertilizer Partnership common units. Refining Partnership Distribution On July 30, 2014, the board of directors of the Refining Partnership’s general partner declared a cash distribution for the second quarter of 2014 to the Refining Partnership’s unitholders of $0.96 per common unit, or $141.7 million in aggregate. The cash distribution will be paid on August 18, 2014 to unitholders of record at the close of business on August 11, 2014. The Company will receive $93.4 million in respect of its Refining Partnership common units. Coffeyville Refinery Incident On July 29, 2014, the Coffeyville refinery experienced a fire at its isomerization unit. Four employees were injured in the fire. The fire was extinguished, and the refinery was subsequently shut down due to a failure of its Distributed Control System, which was directly caused by the fire. The Refining Partnership is currently evaluating the resulting damage and estimated cost of repairs. Based upon the Refining Partnership's preliminary assessment of the damage, it is currently anticipated that the refinery will be down approximately four weeks. The Refining Partnership maintains property damage insurance policies which have an associated deductible of $5.0 million for the Coffeyville refinery. The Refining Partnership anticipates that if the cost of repairs exceeds the $5.0 million deductible, such amounts in excess of $5.0 million should be recoverable under the property insurance policies. While the Refining Partnership maintains business interruption insurance with a 45 day waiting period, it is not currently anticipated that business interruption will be triggered. The Refining Partnership also maintains workers' compensation with a $0.5 million accident deductible.

(15) Subsequent Events

Dividends

On July 17, 2014, the board of directors of the Company declared a special cash dividend to the Company's stockholders of record of $2.00 per share, or $173.7 million in aggregate. The dividend will be paid on August 4, 2014 to stockholders of record at the close of business on July 28, 2014. IEP will receive $142.4 million in respect of its 82% ownership interest in the Company’s shares.

On July 30, 2014, the board of directors of the Company declared a cash dividend for the second quarter of 2014 to the Company’s stockholders of $0.75 per share, or $65.1 million in aggregate. The dividend will be paid on August 18, 2014 to stockholders of record at the close of business on August 11, 2014. IEP will receive $53.4 million in respect of its 82% ownership interest in the Company’s shares.

Nitrogen Fertilizer Partnership Distribution

On July 30, 2014, the board of directors of the Nitrogen Fertilizer Partnership’s general partner declared a cash distribution for the second quarter of 2014 to the Nitrogen Fertilizer Partnership’s unitholders of $0.33 per common unit, or $24.1 million in aggregate. The cash distribution will be paid on August 18, 2014 to unitholders of record at the close of business on August 11, 2014. The Company will receive $12.8 million in respect of its Nitrogen Fertilizer Partnership common units.

Refining Partnership Distribution

On July 30, 2014, the board of directors of the Refining Partnership’s general partner declared a cash distribution for the second quarter of 2014 to the Refining Partnership’s unitholders of $0.96 per common unit, or $141.7 million in aggregate. The cash distribution will be paid on August 18, 2014 to unitholders of record at the close of business on August 11, 2014. The Company will receive $93.4 million in respect of its Refining Partnership common units.

Coffeyville Refinery Incident

On July 29, 2014, the Coffeyville refinery experienced a fire at its isomerization unit. Four employees were injured in the fire. The fire was extinguished, and the refinery was subsequently shut down due to a failure of its Distributed Control System, which was directly caused by the fire. The Refining Partnership is currently evaluating the resulting damage and estimated cost of repairs. Based upon the Refining Partnership's preliminary assessment of the damage, it is currently anticipated that the refinery will be down approximately four weeks. The Refining Partnership maintains property damage insurance policies which have an associated deductible of $5.0 million for the Coffeyville refinery. The Refining Partnership anticipates that if the cost of repairs exceeds the $5.0 million deductible, such amounts in excess of $5.0 million should be recoverable under the property insurance policies. While the Refining Partnership maintains business interruption insurance with a 45 day waiting period, it is not currently anticipated that business interruption will be triggered. The Refining Partnership also maintains workers' compensation with a $0.5 million accident deductible.