XML 104 R64.htm IDEA: XBRL DOCUMENT v2.4.1.9

Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Taxes [Line Items]
Due from parent	$ 44,500,000us-gaap_DueFromRelatedPartiesCurrent	$ 0us-gaap_DueFromRelatedPartiesCurrent
Due to parent	0us-gaap_DueToRelatedPartiesCurrent	100,000us-gaap_DueToRelatedPartiesCurrent
Statutory federal income tax rate (as a percent)	35.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Valuation allowance	0us-gaap_DeferredTaxAssetsValuationAllowance	0us-gaap_DeferredTaxAssetsValuationAllowance
Unrecognized tax benefits which, if recognized, would impact the company's effective tax rate	25,600,000us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate	19,100,000us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate	10,400,000us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate
Unrecognized tax benefits reasonably possible to be recognized in next fiscal year	18,500,000us-gaap_SignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleAmountOfUnrecordedBenefit
State tax credits	13,500,000cvi_UnrecognizedTaxBenefitsStateTaxCredits
Interest on income recognized on uncertain tax positions	3,800,000us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesExpense	2,200,000us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesExpense	500,000us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesExpense
Penalties recognized on uncertain tax positions	0us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesExpense	0us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesExpense	200,000us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesExpense
Accrued interest	6,500,000us-gaap_IncomeTaxExaminationInterestAccrued	2,600,000us-gaap_IncomeTaxExaminationInterestAccrued
Accrued penalties	0us-gaap_IncomeTaxExaminationPenaltiesAccrued	0us-gaap_IncomeTaxExaminationPenaltiesAccrued
Kansas
Income Taxes [Line Items]
Net income tax benefit recognized from Kansas High Performance Incentive Program	2,800,000cvi_IncomeTaxBenefitRecognizedFromQualifiedBusinessFacilityInvestmentCredit / cvi_StateAxis = stpr_KS	7,800,000cvi_IncomeTaxBenefitRecognizedFromQualifiedBusinessFacilityInvestmentCredit / cvi_StateAxis = stpr_KS	4,500,000cvi_IncomeTaxBenefitRecognizedFromQualifiedBusinessFacilityInvestmentCredit / cvi_StateAxis = stpr_KS
Kansas High Performance Incentive Program (HPIP) credits for qualified business facility investment earned	4,300,000cvi_IncomeTaxCreditEarnedFromQualifiedBusinessFacilityInvestment / cvi_StateAxis = stpr_KS	12,000,000cvi_IncomeTaxCreditEarnedFromQualifiedBusinessFacilityInvestment / cvi_StateAxis = stpr_KS	6,900,000cvi_IncomeTaxCreditEarnedFromQualifiedBusinessFacilityInvestment / cvi_StateAxis = stpr_KS
Oklahoma
Income Taxes [Line Items]
Net income tax benefit recognized from qualified manufacturing facility investment	2,500,000cvi_IncomeTaxBenefitRecognizedFromQualifiedManufacturingFacilityInvestment / cvi_StateAxis = stpr_OK	1,200,000cvi_IncomeTaxBenefitRecognizedFromQualifiedManufacturingFacilityInvestment / cvi_StateAxis = stpr_OK	900,000cvi_IncomeTaxBenefitRecognizedFromQualifiedManufacturingFacilityInvestment / cvi_StateAxis = stpr_OK
Qualified manufacturing facility investment credit earned	3,900,000cvi_IncomeTaxCreditEarnedFromQualifiedManufacturingFacilityInvestment / cvi_StateAxis = stpr_OK	1,800,000cvi_IncomeTaxCreditEarnedFromQualifiedManufacturingFacilityInvestment / cvi_StateAxis = stpr_OK	1,300,000cvi_IncomeTaxCreditEarnedFromQualifiedManufacturingFacilityInvestment / cvi_StateAxis = stpr_OK
AEPC
Income Taxes [Line Items]
Due from parent	44,500,000us-gaap_DueFromRelatedPartiesCurrent / us-gaap_RelatedPartyTransactionsByRelatedPartyAxis = cvi_AmericanEntertainmentPropertiesCorpMember
Due to parent		100,000us-gaap_DueToRelatedPartiesCurrent / us-gaap_RelatedPartyTransactionsByRelatedPartyAxis = cvi_AmericanEntertainmentPropertiesCorpMember
Federal taxes paid to AEPC under the Tax Sharing Agreement	120,100,000us-gaap_IncomeTaxesPaid / us-gaap_RelatedPartyTransactionsByRelatedPartyAxis = cvi_AmericanEntertainmentPropertiesCorpMember	260,000,000us-gaap_IncomeTaxesPaid / us-gaap_RelatedPartyTransactionsByRelatedPartyAxis = cvi_AmericanEntertainmentPropertiesCorpMember	150,700,000us-gaap_IncomeTaxesPaid / us-gaap_RelatedPartyTransactionsByRelatedPartyAxis = cvi_AmericanEntertainmentPropertiesCorpMember
State | Kansas
Income Taxes [Line Items]
Tax credit carryforwards	1,700,000us-gaap_TaxCreditCarryforwardAmount / us-gaap_IncomeTaxAuthorityAxis = us-gaap_StateAndLocalJurisdictionMember / cvi_StateAxis = stpr_KS
State | Oklahoma
Income Taxes [Line Items]
Tax credit carryforwards	$ 17,500,000us-gaap_TaxCreditCarryforwardAmount / us-gaap_IncomeTaxAuthorityAxis = us-gaap_StateAndLocalJurisdictionMember / cvi_StateAxis = stpr_OK

X

- Definition

Represents the income tax benefit recognized from a qualified business facility investment.

+ References

No definition available.

+ Details

Name:	cvi_IncomeTaxBenefitRecognizedFromQualifiedBusinessFacilityInvestmentCredit
Namespace Prefix:	cvi_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Represents the net income tax benefit recognized from a qualified manufacturing facility investment.

+ References

No definition available.

+ Details

Name:	cvi_IncomeTaxBenefitRecognizedFromQualifiedManufacturingFacilityInvestment
Namespace Prefix:	cvi_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Represents the amount of income tax credits earned during the period from qualified business facility investment.

+ References

No definition available.

+ Details

Name:	cvi_IncomeTaxCreditEarnedFromQualifiedBusinessFacilityInvestment
Namespace Prefix:	cvi_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Represents the amount of income tax credits earned during the period from qualified manufacturing facility investment.

+ References

No definition available.

+ Details

Name:	cvi_IncomeTaxCreditEarnedFromQualifiedManufacturingFacilityInvestment
Namespace Prefix:	cvi_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Details

Name:	cvi_IncomeTaxesLineItems
Namespace Prefix:	cvi_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Unrecognized Tax Benefits, State Tax Credits

+ References

No definition available.

+ Details

Name:	cvi_UnrecognizedTaxBenefitsStateTaxCredits
Namespace Prefix:	cvi_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

Name:	us-gaap_DeferredTaxAssetsValuationAllowance
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due within one year (or one business cycle).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k)(1))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864



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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3

-Subparagraph a

-Article 5



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3(a)(2))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765



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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Subparagraph 2

-Article 4

+ Details

Name:	us-gaap_DueFromRelatedPartiesCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k)(1))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864



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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Subparagraph 1

-Article 4



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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19

-Subparagraph a

-Article 5



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19(a))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name:	us-gaap_DueToRelatedPartiesCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Percentage of domestic federal statutory tax rate applicable to pretax income (loss).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I)

-URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319

+ Details

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

X

- Definition

The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4297-108586



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 25

-Subparagraph (f)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585

+ Details

Name:	us-gaap_IncomeTaxesPaid
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of estimated interest accrued as of the balance sheet date arising from income tax examinations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

+ Details

Name:	us-gaap_IncomeTaxExaminationInterestAccrued
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of estimated penalties accrued as of the balance sheet date arising from income tax examinations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

+ Details

Name:	us-gaap_IncomeTaxExaminationPenaltiesAccrued
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of the unrecognized tax benefit of a position taken for which it is reasonably possible that the total amount thereof will significantly increase or decrease within twelve months of the balance sheet date.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

+ Details

Name:	us-gaap_SignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleAmountOfUnrecordedBenefit
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 3

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319



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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Carryforwards

-URI http://asc.fasb.org/extlink&oid=6506874

+ Details

Name:	us-gaap_TaxCreditCarryforwardAmount
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of expense for penalties related to a tax position claimed or expected to be claimed in the tax return.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

+ Details

Name:	us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesExpense
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of interest expense for an underpayment of income taxes.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

+ Details

Name:	us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesExpense
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15A

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319

+ Details

Name:	us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Details

Name:	cvi_StateAxis=stpr_KS
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	cvi_StateAxis=stpr_OK
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=cvi_AmericanEntertainmentPropertiesCorpMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: