v3.5.0.2
Net Income (Loss) per Common Unit
9 Months Ended
Sep. 30, 2016
Earnings Per Share [Abstract]  
Net Income (Loss) per Common Unit
(9) Net Income (Loss) per Common Unit

The Partnership's net income (loss) is allocated wholly to the common units, as the general partner does not have an economic interest. Basic and diluted net income (loss) per common unit is calculated by dividing net income (loss) by the weighted-average number of common units outstanding during the period and, when applicable, gives effect to certain units granted under the CVR Partners LTIP. The common units issued during the period are included on a weighted-average basis for the days in which they were outstanding.