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v3.19.2

Recent Accounting Pronouncements and Accounting Changes Recent Accounting Pronouncements and Accounting Changes - Effect of Accounting Standards Adoption and Accounting Changes on Statement of Operations and Statement of Cash Flows (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2019 | Mar. 31, 2019 | Jun. 30, 2018 | Mar. 31, 2018 | Jun. 30, 2019 | Jun. 30, 2018
Condensed Consolidated Statement of Operations |  |  |  |  |  |
Direct operating expenses (exclusive of depreciation and amortization as reflected below) | $ 132 |  | $ 140 |  | $ 258 | $ 271
Depreciation and amortization | 76 |  | 68 |  | 141 | 131
Income tax expense | 41 |  | 15 |  | 76 | 33
Net income | 128 | $ 102 | 68 | $ 93 | 230 | 161
Less: Net income attributable to noncontrolling interest | 12 |  | 25 |  | 13 | 58
Net income (loss) attributable to CVR Energy stockholders | $ 116 |  | 43 |  | 217 | 103
Condensed Consolidated Statement of Cash Flows |  |  |  |  |  |
Net cash provided by operating activities |  |  |  |  | 384 | 238
Net cash used by investing activities |  |  |  |  | $ (43) | (50)
As Previously Reported |  |  |  |  |  |
Condensed Consolidated Statement of Operations |  |  |  |  |  |
Direct operating expenses (exclusive of depreciation and amortization as reflected below) |  |  | 141 |  |  | 273
Depreciation and amortization |  |  | 52 |  |  | 102
Income tax expense |  |  | 17 |  |  | 38
Net income |  |  | 79 |  |  | 183
Less: Net income attributable to noncontrolling interest |  |  | 28 |  |  | 66
Net income (loss) attributable to CVR Energy stockholders |  |  | 51 |  |  | 117
Condensed Consolidated Statement of Cash Flows |  |  |  |  |  |
Net cash provided by operating activities |  |  |  |  |  | 229
Net cash used by investing activities |  |  |  |  |  | (41)
Effect of Turnaround Accounting Change | Effect of Turnaround Accounting Change |  |  |  |  |  |
Condensed Consolidated Statement of Operations |  |  |  |  |  |
Direct operating expenses (exclusive of depreciation and amortization as reflected below) |  |  | (1) |  |  | (2)
Depreciation and amortization |  |  | 16 |  |  | 29
Income tax expense |  |  | (2) |  |  | (5)
Net income |  |  | (11) |  |  | (22)
Less: Net income attributable to noncontrolling interest |  |  | (3) |  |  | (8)
Net income (loss) attributable to CVR Energy stockholders |  |  | $ (8) |  |  | (14)
Condensed Consolidated Statement of Cash Flows |  |  |  |  |  |
Net cash provided by operating activities |  |  |  |  |  | 9
Net cash used by investing activities |  |  |  |  |  | $ (9)

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