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Related Party Transactions | 6 Months Ended
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Jun. 30, 2019
Related Party Transactions [Abstract] |
Related Party Transactions | (14) Related Party Transactions Activity associated with the Company’s related party arrangements for the three and six months ended June 30, 2019 and 2018 is summarized below: Expenses from related parties
| Three Months Ended June 30, |  | Six Months Ended June 30,
(in millions) | 2019 |  | 2018 |  | 2019 |  | 2018
Cost of materials and other |  |  |  |  |  |  |
Joint Venture Transportation Agreement: |  |  |  |  |  |  |
Enable | $ | 3 |  |  | $ | 2 |  |  | $ | 5 |  |  | $ | 3 |
Amounts due from related parties
(in millions) | June 30, 2019 |  | December 31, 2018
Tax Allocation Agreement: |  |  |
American Entertainment Properties Corporation (“AEP”) | $ | — |  |  | $ | 4 |
Dividends to CVR Energy Stockholders The following table presents dividends paid to the Company’s stockholders, including IEP, as of June 30, 2019.
|  |  |  |  |  | Dividends Paid (in millions)
Related Period |  | Date Paid |  | Dividend Per Share |  | Stockholders |  | IEP |  | Total
2018 - 4th Quarter |  | March 11, 2019 |  | $ | 0.75 |  |  | $ | 21 |  |  | $ | 54 |  |  | $ | 75 |
2019 - 1st Quarter |  | May 13, 2019 |  | 0.75 |  |  | 21 |  |  | 54 |  |  | 75 |
Total |  |  |  | $ | 1.50 |  |  | $ | 42 |  |  | $ | 108 |  |  | $ | 150 |
For the second quarter of 2019, the Company, upon approval by the Company’s board of directors on July 24, 2019, declared a cash dividend of $0.75 per share, or $75 million, which is payable on August 12, 2019 to shareholders of record as of August 5, 2019. Of this amount, IEP will receive $54 million due to its ownership interest in the Company’s shares. Dividends, if any, including the payment, amount and timing thereof, are subject to change at the discretion of the Board of Directors. Distributions to CVR Partners’ Unitholders The following table presents distributions paid by CVR Partners to CVR Partners’ unitholders, including amounts received by the Company, as of June 30, 2019.
|  |  |  |  |  | Dividends Paid (in millions)
Related Period |  | Date Paid |  | Dividend Per Common Unit |  | Unitholders |  | CVR Energy |  | Total
2018 - 4th Quarter |  | March 11, 2019 |  | $ | 0.12 |  |  | $ | 9 |  |  | $ | 5 |  |  | $ | 14 |
2019 - 1st Quarter |  | May 13, 2019 |  | 0.07 |  |  | 5 |  |  | 3 |  |  | 8 |
Total |  |  |  | $ | 0.19 |  |  | $ | 14 |  |  | $ | 8 |  |  | $ | 22 |
For the second quarter of 2019, CVR Partners, upon approval by the Board of Directors of CVR Partners’ general partner on July 24, 2019, declared a distribution of $0.14 per common unit, or $16 million, which will be paid on August 12, 2019 to unitholders of record as of August 5, 2019. Of this amount, we will receive approximately $5 million, with the remaining amount payable to public unitholders. Distributions, if any, including the payment, amount and timing thereof, are subject to change at the discretion of the Board of Directors of CVR Partners’ general partner.

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- References No definition available. + Details
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- Definition The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -URI http://asc.fasb.org/topic&trid=2122745 + Details
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