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Share-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2014

Share-Based Compensation

Summary of restricted stock units activity

A summary of restricted stock units grant activity and changes during the nine months ended September 30, 2014 is presented below:

	Shares			Weighted-Average Grant-Date Fair Value
Non-vested at January 1, 2014	359,552			$	28.09
Granted	—			—
Vested	(40,926	)		20.75
Forfeited	(23,822	)		37.28
Non-vested at September 30, 2014	294,804			$	28.37

Summary of common units and phantom units activity

A summary of common units and phantom units (collectively “units”) activity and changes under the CVR Partners LTIP during the nine months ended September 30, 2014 is presented below:

	Units			Weighted‑Average Grant-Date Fair Value
Non-vested at January 1, 2014	171,119			$	21.34
Granted	5,093			18.86
Vested	(5,085	)		21.39
Forfeited	(77,004	)		23.49
Non-vested at September 30, 2014	94,123			$	19.45

CVR Refining Long Term Incentive Plan

Share-Based Compensation

Summary of phantom unit activity

A summary of phantom unit activity and changes under the CVR Refining LTIP during the nine months ended September 30, 2014 is presented below:

	Units			Weighted-Average Grant-Date Fair Value
Non-vested at January 1, 2014	187,177			$	21.55
Granted	—			—
Vested	—			—
Forfeited	(4,176	)		21.55
Non-vested at September 30, 2014	183,001			$	21.55

Incentive Unit Award

Share-Based Compensation

Summary of phantom unit activity

A summary of incentive unit activity and changes during the nine months ended September 30, 2014 is presented below:

	Incentive Units			Weighted-Average Grant-Date Fair Value
Non-vested at January 1, 2014	251,431			$	22.62
Granted	4,320			23.02
Vested	—			—
Forfeited	(56,841	)		22.62
Non-vested at September 30, 2014	198,910			$	22.63

X

- Definition

Tabular disclosure of the changes in outstanding nonvested shares.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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- Definition

Tabular disclosure of share-based compensation plans that may be presented in a single table for outstanding, vested and expected to vest, and exercisable awards. The information that may be disclosed in this table may include, but is not limited to, number of shares, weighted average exercise price, weighted average remaining contractual life, and aggregate intrinsic value.

+ References

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- Definition

Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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