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Business Segments
 9 Months Ended
Sep. 30, 2020
Segment Reporting [Abstract]  
Business Segments
(14) Business Segments

CVR Energy’s revenues are derived from two operating segments: the Petroleum Segment and the Nitrogen Fertilizer Segment. The Company evaluates the performance of its segments based primarily on segment operating income and Earnings Before Interest, Taxes, Depreciation, and Amortization (“EBITDA”). For the purposes of the operating segment disclosure, the Company presents operating income as it is the most comparable measure to the amounts presented on the condensed consolidated statements of operations. The other amounts reflect intercompany eliminations, corporate cash and cash equivalents, income tax activities, and other corporate activities that are not allocated to the operating segments.

The following table summarizes certain operating results and capital expenditures information by segment:
Three Months Ended
September 30,		Nine Months Ended
September 30,
(in millions)2020201920202019
Net sales
Petroleum$927 $1,535 $2,556 $4,484 
Nitrogen Fertilizer79 89 260 318 
Other(1)(2)(5)(8)
Total$1,005 $1,622 $2,811 $4,794 
Operating (loss) income
Petroleum$(39)$173 $(161)$492 
Nitrogen Fertilizer(3)(8)(34)36 
Other(4)(6)(11)(17)
Total(46)159 (206)511 
Interest expense, net(31)(26)(98)(77)
Investment loss from marketable securities(65)— (13)— 
Other income, net3 5 3 10 
(Loss) income before income tax expense$(139)$138 $(314)$444 
Depreciation and amortization
Petroleum$51 $51 $150 $152 
Nitrogen Fertilizer18 18 57 60 
Other— 2 1 5 
Total$69 $71 $208 $217 
Capital expenditures (1)
Petroleum$17 $27 $80 $65 
Nitrogen Fertilizer5 7 13 12 
Other1 — 3 4 
Total$23 $34 $96 $81 

The following table summarizes total assets by segment:
(in millions)September 30, 2020December 31, 2019
Petroleum$2,919 $3,187 
Nitrogen Fertilizer1,047 1,138 
Other (2)(90)(420)
Total Assets$3,876 $3,905 

(1)Capital expenditures are shown exclusive of capitalized turnaround expenditures.
(2)Includes elimination of intercompany assets and net cash proceeds from the Notes issued during the nine months ended September 30, 2020.