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Supplemental Information
 12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplemental Information Supplemental Information
Accrued and Other Liabilities
Accrued and other liabilities were $22,199 and $16,920 at December 31, 2025 and 2024, respectively. Accrued maintenance, accrued turnaround costs, and accrued interest on related party debt, which are components of accrued and other liabilities, were $2,764, $6,372, and $5,508, respectively, at December 31, 2025 and $1,458, $933, and $5,848, respectively, at December 31, 2024. No other component of accrued and other liabilities was more than five percent of total current liabilities.
Insurance Recoveries
During the year ended December 31, 2024, the Partnership recorded business interruption related insurance recoveries of $6,222 as a reduction to cost of sales. All insurance recovery proceeds were collected as of December 31, 2024. These recoveries were related to the settlement of insurance claims for Hurricane Laura, which impacted OpCo's Petro 1 and Petro 2 units in the second half of 2020 and impacted production in the subsequent periods.
Cash Flow Information
Non-cash Investing Activity
Capital expenditure related liabilities, included in accounts payable—third parties and accrued and other liabilities, were $3,243, $9,863, and $7,809 at December 31, 2025, 2024, and 2023, respectively.
Interest and Income Taxes
Interest paid by the Partnership, net of interest capitalized, was $23,237, $26,528 and $24,537 for the years ended December 31, 2025, 2024 and 2023, respectively. Income tax paid by the Partnership was $873, $831 and $827 for the years ended December 31, 2025, 2024 and 2023, respectively, of which $540, $480 and $480 was paid directly to the tax authorities for the years ended December 31, 2025, 2024 and 2023, and $333, $351 and $347 was paid to Westlake as reimbursements for the years ended December 31, 2025, 2024 and 2023.
The Partnership's income taxes paid are presented in accordance with ASU 2023-09 and the standard is applied prospectively. The Partnership's payment of income taxes by jurisdiction is as follows:
Year Ended December 31,
2025
Kentucky
$540 
Texas
333 
Total income taxes paid
$873 
Operating Leases
Right-of-use assets obtained in exchange for operating lease obligations were $920, $758 and $5,079 for the years ended December 31, 2025, 2024 and 2023, respectively.