Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2019

Activity associated with the Company’s related party arrangements for the three and nine months ended September 30, 2019 and 2018 is summarized below:

Expenses from related parties



	Three Months Ended September 30,				Nine Months Ended September 30,
(in millions)	2019		2018		2019		2018
Cost of materials and other
Joint Venture Transportation Agreement:
Enable	$	3	$	2	$	8	$	6
American Railcar Industries, Inc.	—		—		—		1
Payments made
Tax Allocation Agreement:
American Entertainment Properties Corporation	$	—	$	5	$	—	$	13

Amounts due from related parties



(in millions)	September 30, 2019		December 31, 2018
Tax Allocation Agreement:
American Entertainment Properties Corporation	$	—	$	4

Summary of dividends paid

The following table presents distributions paid by CVR Partners to CVR Partners’ unitholders, including amounts received by the Company, as of September 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
2019 - 2nd Quarter	August 12, 2019	0.14		11		5		16
Total		$	0.33	$	25	$	13	$	38

The following table presents dividends paid to the Company’s stockholders, including IEP, as of September 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
2019 - 2nd Quarter	August 12, 2019	0.75		21		54		75
Total		$	2.25	$	63	$	162	$	225