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Income Taxes - Schedule of Income Tax Effect of Temporary Differences (Details) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
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Deferred income tax assets: |  |
Personnel accruals | $ 11 | $ 14
Inventories | 3 | 0
Right of use lease liability | 9 | 0
Contingent liabilities | 61 | 0
State tax credit carryforward, net | 12 | 8
Total gross deferred income tax assets | 96 | 22
Deferred income tax liabilities: |  |
Unrealized gains/losses | (6) | 0
Prepaid expenses | (6) | 0
Right of use lease asset | (10) | 0
Investment in Joint Ventures | (15) | 0
Property, plant and equipment | (295) | 0
Turnaround costs | (30) | 0
Other | (1) | (1)
Total gross deferred income tax liabilities | (423) | (271)
Net deferred income tax liabilities | (327) | (249)
CVR Partners |  |
Deferred income tax liabilities: |  |
Investment in CVR Partners and CVR Refining | (60) | (68)
CVR Refining |  |
Deferred income tax liabilities: |  |
Investment in CVR Partners and CVR Refining | $ 0 | $ (202)

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