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Income Taxes - Income Tax Effect of Temporary Differences (Details) - USD ($) $ in Millions | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | ---
Deferred income tax assets: |  |
Personnel accruals | $ 0.0 | $ 1.3
State tax credit carryforward, net | 11.3 | 10.5
Net operating loss carryforward | 7.2 | 0.0
Other | 0.0 | 0.1
Total gross deferred income tax assets | 18.5 | 11.9
Deferred income tax liabilities: |  |
Personnel accruals | (1.2) | 0.0
Property, plant, and equipment | (2.1) | (3.8)
Prepaid expenses | (0.2) | (0.3)
Other | (1.0) | (0.7)
Total gross deferred income tax liabilities | (404.4) | (591.8)
Net deferred income tax liabilities | (385.9) | (579.9)
CVR Partners, LP |  |
Deferred income tax liabilities: |  |
Investment in CVR Partners and CVR Refining | (54.6) | (89.2)
CVR Refining, LP |  |
Deferred income tax liabilities: |  |
Investment in CVR Partners and CVR Refining | $ (345.3) | $ (497.8)

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