v3.19.3

Property, Plant and Equipment | 9 Months Ended
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Sep. 30, 2019
Property, Plant and Equipment [Abstract] |
Property, Plant and Equipment | (5) Property, Plant and Equipment Property, plant and equipment consisted of the following:
(in thousands) | September 30, 2019 |  | December 31, 2018
Machinery and equipment | $ | 1,360,019 |  |  | $ | 1,362,965 |
Buildings and improvements | 17,116 |  |  | 17,116 |
Automotive equipment | 16,719 |  |  | 16,773 |
Land and improvements | 13,751 |  |  | 13,250 |
Construction in progress | 17,299 |  |  | 15,126 |
Other | 1,654 |  |  | 2,753 |
| 1,426,558 |  |  | 1,427,983 |
Less: Accumulated depreciation | 462,056 |  |  | 412,743 |
Total property, plant and equipment, net | $ | 964,502 |  |  | $ | 1,015,240 |
On October 22, 2019, the Audit Committee of CVR Energy and the Conflicts Committee of the Board of Directors of the general partner of CVR Partners each agreed to authorize the exchange of certain parcels of property owned by subsidiaries of CVR Energy with an equal number of parcels owned by subsidiaries of CVR Partners, all located in Coffeyville, Kansas (the “Property Swap”). This Property Swap will enable each such subsidiary to create a more usable contiguous parcel of land near its own operating footprint. The Partnership will account for this transaction in accordance with the ASC 805-50 guidance on transferring assets between entities under common control.

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 + Details
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