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Segment Information | 12 Months Ended
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Dec. 31, 2025
Segment Reporting [Abstract] |
Segment Information | Segment Information The Partnership has one operating segment, which is the Partnership's reportable segment, OpCo. The operating results of the segment are reviewed by the Partnership's Chief Executive Officer, the chief operating decision maker ("CODM"). The CODM evaluates segment performance based on net income. The CODM reviews the OpCo segment's actual net income trends to allocate resources and assess performance. The OpCo segment's operations consist of two ethylene production facilities in Lake Charles, Louisiana, one ethylene production facility in Calvert City, Kentucky and a 200-mile common carrier ethylene pipeline that runs from Mont Belvieu, Texas to Longview, Texas. OpCo derives substantially all of its revenue from these production facilities primarily by selling ethylene to Westlake and others, as well as through the sale of co-products of ethylene production, including propylene, crude butadiene, pyrolysis gasoline and hydrogen. All of the OpCo segment's operations are located and conducted in the United States. All of the OpCo segment's sales are attributed to the United States. Sales to Westlake accounted for more than 10% of sales in the OpCo segment, totaling $1,033,276, $950,801 and $1,026,655 for the years ended December 31, 2025, 2024 and 2023, respectively. Consolidated net sales and provision for income taxes as disclosed in the consolidated statements of operations and depreciation and amortization and additions to property, plant and equipment as disclosed in the consolidated statements of cash flows are fully attributed to the OpCo segment, and as such, separate OpCo segment amounts are not repeated in the tables below. The accounting policies of the OpCo segment are the same as those described in Note 1.
|  | Year Ended December 31,
|  | 2025 |  | 2024 |  | 2023
Significant segment expenses and other segment items |  |  |  |  |  |
OpCo |  |  |  |  |  |
Raw material, energy, manufacturing and logistics costs |  | $ | 690,869 |  |  | $ | 605,058 |  |  | $ | 693,129 |
Depreciation and amortization |  | 127,978 |  |  | 111,899 |  |  | 110,203 |
Total cost of sales |  | 818,847 |  |  | 716,957 |  |  | 803,332 |
Selling, general and administrative expenses |  | 24,853 |  |  | 24,699 |  |  | 26,217 |
Other segment items (1) |  | (582) |  |  | (3,005) |  |  | (1,786) |
Interest expense—Westlake |  |  |  |  |  |
OpCo |  | $ | 1,316 |  |  | $ | 1,410 |  |  | $ | 1,496 |
Corporate |  | 21,583 |  |  | 24,291 |  |  | 25,005 |
|  | $ | 22,899 |  |  | $ | 25,701 |  |  | $ | 26,501 |
Net income |  |  |  |  |  |
OpCo |  | $ | 323,577 |  |  | $ | 397,245 |  |  | $ | 363,028 |
A reconciliation of total segment net income to consolidated net income is as follows:
|  | Year Ended December 31,
|  | 2025 |  | 2024 |  | 2023
Net income from OpCo |  | $ | 323,577 |  |  | $ | 397,245 |  |  | $ | 363,028 |
Corporate net loss |  | (25,001) |  |  | (28,086) |  |  | (28,402) |
Net income |  | $ | 298,576 |  |  | $ | 369,159 |  |  | $ | 334,626 |
|  | December 31,
|  | 2025 |  | 2024
Total assets |  |  |  |
OpCo |  | $ | 1,222,123 |  |  | $ | 1,238,420 |
Corporate |  | 34,410 |  |  | 49,536 |
|  | $ | 1,256,533 |  |  | $ | 1,287,956 |
_____________________________ (1)Other segment items includes interest expense—Westlake, other income, net and provision for income taxes.

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- Definition The entire disclosure for reporting segments including data and tables. 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