CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents (CVR Partners LP (“CVR Partners”): $97 and $62, respectively)	$ 467	$ 668
Accounts receivable (CVR Partners: $17 and $62, respectively)	193	169
Due from parent	4	4
Inventories (CVR Partners: $72 and $64, respectively)	403	380
Prepaid expenses and other current assets	58	72
Total current assets	1,125	1,293
Property, plant and equipment, net of accumulated depreciation (CVR Partners: $997 and $1,015, respectively)	2,418	2,430
Other long-term assets	331	277
Total assets	3,874	4,000
Current liabilities:
Accounts payable (CVR Partners: $23 and $27, respectively)	359	320
Other current liabilities (CVR Partners: $102 and $96, respectively)	221	176
Total current liabilities	580	496
Long-term liabilities:
Long-term debt and finance lease obligations, net of current portion (CVR Partners: $630 and $629, respectively)	1,191	1,167
Deferred income taxes	395	380
Other long-term liabilities	50	14
Total long-term liabilities	1,636	1,561
Commitments and contingencies (See Note 12)
CVR stockholders’ equity:
Common stock $0.01 par value per share, 350,000,000 shares authorized, 100,629,209 shares issued	1	1
Additional paid-in-capital	1,506	1,474
Retained deficit	(162)	(187)
Treasury stock, 98,610 shares at cost	(2)	(2)
Total CVR stockholders’ equity	1,343	1,286
Noncontrolling interest	315	657
Total equity	1,658	1,943
Total liabilities and equity	$ 3,874	$ 4,000

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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

- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 8
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130549-203045

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682