Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2020

Activity associated with the Partnership’s related party arrangements for the years ended December 31, 2020, 2019, and 2018 is summarized below:


	Year Ended December 31,
(in thousands)	2020		2019		2018
Sales to related parties (1)	$	993	$	119	$	371
Purchases from related parties (2)	22,365		30,876		27,315


	December 31,
	2020		2019
Prepaid expenses (3)	$	—	$	249
Due to related parties (4)	1,446		7,826

(1)Sales to related parties, included in Net sales, consist primarily of sales of feedstocks and services to CRRM under the Coffeyville MSA.

(2)Purchases from related parties, included in Cost of materials and other, Direct operating expenses (exclusive of depreciation and amortization), and Selling, general and administrative expenses, consist primarily of pet coke and hydrogen purchased from CRRM under the Coffeyville MSA.

(3)Prepaid expenses, included in Prepaid expenses and other current assets, are amounts paid for feedstocks and services provided by CRRM under the Coffeyville MSA.

(4)Due to related parties, included in Accounts payable to affiliates, Other current liabilities, and Other long-term liabilities, consist primarily of amounts payable for feedstocks and other supplies and services provided by CRRM and CVR Services under the Coffeyville MSA and Corporate MSA.