XML 49 R36.htm IDEA: XBRL DOCUMENT v3.25.4
Related Party Transactions (Tables)
 12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions
OpCo sells a significant portion of its ethylene production to Westlake. Sales to related parties were as follows:
Year Ended December 31,
202520242023
Net sales—Westlake$1,033,276 $950,801 $1,026,655 
A significant portion of the Partnership's inputs included in cost of sales are supplied by Westlake. Charges from related parties for significant inputs included in cost of sales were as follows:
Year Ended December 31,
202520242023
Feedstock purchased from Westlake and included in cost of sales$382,698 $310,856 $398,700 
Other charges from Westlake and included in cost of sales133,824 125,702 123,039 
Charges from related parties included within selling, general and administrative expenses were as follows:
Year Ended December 31,
202520242023
Services received from Westlake and included in selling, general and
   administrative expenses		$25,017 $25,654 $27,085 
Charges from related parties for goods and services capitalized as assets were as follows:
Year Ended December 31,
202520242023
Goods and services purchased from Westlake and capitalized as assets$7,311 $2,295 $3,660 
The Partnership's receivable under the Investment Management Agreement was as follows:
December 31,
20252024
Receivable under the Investment Management Agreement$23,378 $134,557 
The Partnership's accounts receivable from Westlake were as follows:
December 31,
20252024
Accounts receivable—Westlake$63,571 $31,975 
The Partnership's accounts payable to Westlake were as follows:
December 31,
20252024
Accounts payable—Westlake$19,132 $20,744 
Debt payable to related parties was as follows:
December 31,
20252024
Long-term debt payable to Westlake$399,674 $399,674