Audit Information |
12 Months Ended |
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Dec. 31, 2025 | |
| Audit Information [Abstract] | |
| Auditor Firm ID | 248 |
| Auditor Name | GRANT THORNTON LLP |
| Auditor Location | Dallas, Texas |
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parenthetical) - $ / shares |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
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| Statement of Stockholders' Equity [Abstract] | |||
| Common stock, par value (in dollars per share) | $ 0.01 | $ 0.01 | $ 0.01 |
CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Millions |
Dec. 31, 2023 |
Dec. 31, 2022 |
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| Statement of Cash Flows [Abstract] | ||
| Cash and cash equivalents | $ 581 | $ 510 |
| Reserved funds for debt payment | 598 | |
| Restricted cash | $ 7 | $ 7 |
Organization and Nature of Business |
12 Months Ended |
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Dec. 31, 2025 | |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
| Organization and Nature of Business | (1) Organization and Nature of Business Organization CVR Energy, Inc. (“CVR Energy”, “CVR”, “we”, “us”, “our”, or the “Company”) is a diversified holding company primarily engaged in the petroleum refining and marketing industry (the “Petroleum Segment”), the renewable fuels industry (the “Renewables Segment”), and the nitrogen fertilizer manufacturing industry through its interest in CVR Partners, LP, a publicly traded limited partnership (the “Nitrogen Fertilizer Segment” or “CVR Partners”). The Petroleum Segment refines and markets high value transportation fuels which consist of gasoline, diesel, jet fuel, and distillates, as well as activities related to crude oil gathering and logistics that support refinery operations. The Renewables Segment refines renewable feedstocks, such as soybean oil, corn oil, and other renewable feedstocks, into renewable diesel and markets renewables products. CVR Partners produces and markets nitrogen fertilizer products primarily in the form of ammonia and urea ammonium nitrate (“UAN”) for the farming industry. CVR’s common stock is listed on the New York Stock Exchange (“NYSE”) under the symbol “CVI”. As of December 31, 2025, Icahn Enterprises L.P. and its affiliates, including Mr. Carl C. Icahn (“IEP”), owned approximately 70% of the Company’s outstanding common stock. In December 2025, the Company reverted the renewable diesel unit (“RDU”) at the refinery located in Wynnewood, Oklahoma (the “Wynnewood Refinery”) back to hydrocarbon processing service, considering the unfavorable economics of the renewables business and to optimize feedstock and relieve certain logistical constraints within the refining business. The Company maintains the option to switch back to renewable diesel service if incentivized to do so. Refer to Note 4 (“Long-Term Assets”) for further discussion. CVR Partners, LP As of December 31, 2025, public common unitholders held approximately 60% of CVR Partners’ outstanding common units; CVR Energy, through its subsidiaries, held approximately 37% of CVR Partners’ outstanding common units and 100% of CVR Partners’ general partner interests, while IEP held approximately 3% of CVR Partners’ outstanding common units. The noncontrolling interest reflected on the Consolidated Balance Sheets of CVR is only impacted by the results of and distributions from CVR Partners. Subsequent Events The Company evaluated subsequent events, if any, that would require an adjustment to the Company’s consolidated financial statements or require disclosure in the notes thereto through the date of issuance. Where applicable, the notes to these consolidated financial statements have been updated to reflect all significant subsequent events which have occurred.
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Summary of Significant Accounting Policies |
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| Accounting Policies [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Summary of Significant Accounting Policies | (2) Summary of Significant Accounting Policies Principles of Consolidation The accompanying consolidated financial statements, prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”), include the accounts of the Company and its majority-owned direct and indirect subsidiaries. All intercompany accounts and transactions have been eliminated. The ownership interests of noncontrolling investors in CVR Partners are recorded as noncontrolling interests. CVR Partners was determined to be a variable interest entity (“VIE”) and is consolidated by the Company. As the 100% owner of the general partner of CVR Partners, the Company has the sole ability to direct the activities that most significantly impact the economic performance of CVR Partners and is considered the primary beneficiary. Use of Estimates The consolidated financial statements are prepared in conformity with GAAP, which requires management to make certain estimates and assumptions that affect the reported amounts and disclosure of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates are reviewed on an ongoing basis, based on currently available information. Changes in facts and circumstances may result in revised estimates, and actual results could differ from those estimates. Cash, Reserved Funds and Cash Equivalents Cash, reserved funds and cash equivalents include cash on hand, demand deposits, and investments in highly liquid money market accounts with original maturities of three months or less. We maintain cash and cash equivalent balances with a few financial institutions, which may at times be in excess of federally insured levels. Restricted Cash Restricted cash consists of cash and claims to cash that are legally restricted, have been set aside for a specific purpose, and restricted as to usage or withdrawal and, therefore, not available for immediate or general purpose use. Accounts Receivable, net Accounts receivable, net primarily consists of customer accounts receivable recorded at the invoiced amounts and generally do not bear interest. Allowances for doubtful accounts are based on historical loss experience, expected credit losses from current economic conditions, and management’s expectations of future economic conditions. The allowance is recorded when the receivable is deemed uncollectible and is booked to bad debt expense. The largest concentration of credit for any one customer was approximately 8% and 10% of the Accounts receivable, net balance at December 31, 2025 and 2024, respectively. The balance in the allowance for doubtful accounts was less than $1 million as of December 31, 2025. There was no balance in the allowance for doubtful accounts as of December 31, 2024. Inventories Inventories consist primarily of domestic and foreign crude oil, blending stock and components, work-in-progress, and refined fuels and by-products for the Petroleum Segment, soybean and corn oil, blending stock and components, work-in-progress, and renewable diesel for the Renewables Segment, and fertilizer products and raw materials (primarily pet coke) for the Nitrogen Fertilizer Segment. All of these components are valued at the lower of GAAP First-In, First-Out (“FIFO”) cost or net realizable value. For each segment, we compare the estimated realizable value of inventories to their cost by product at each of our facilities. For our Petroleum and Renewables Segments, to determine the net realizable value of our inventories, we assume that crude oil and other feedstocks are converted into refined products, which requires us to make estimates regarding the refined products expected to be produced from those feedstocks and the costs required to convert those feedstocks into refined products. We also estimate the usual and customary transportation costs required to move the inventory from our facilities to the appropriate points of sale, if material. We then apply an estimated selling price to our inventories based primarily on actual prices observed subsequent to the end of the reporting period with any remaining volumes’ selling price estimated using indicative market pricing available as of the time the estimate is made. For our Nitrogen Fertilizer Segment, depending on inventory levels, the estimated per-ton net realizable value of fertilizer products is determined using observable selling prices based on, in order of priority, in-transit, open, and fixed-price orders that have not shipped. For any inventory volumes not supported by such orders, management estimates the net realizable value using market-based prices obtained from third-party sources that are closest to the date the inventory is expected to be sold. Estimated selling prices are reduced, as applicable, by unreimbursed freight costs and other predictable selling costs to arrive at net realizable value. Certain inventories in the Petroleum, Renewables and Nitrogen Fertilizer Segments, including other raw materials, spare parts, and supplies, are valued at the weighted moving-average cost, which approximates FIFO. The cost of inventories includes inbound freight costs. Property, Plant and Equipment, net Additions to property, plant and equipment, including certain costs allocable to construction and property purchases, are recorded at cost. Interest costs are capitalized in accordance with ASC 835-20. The interest capitalization rate is calculated for each individual segment by dividing the interest expense on senior secured notes by the senior notes balance of the previous year. The capitalization rate is applied to the carrying amount of expenditures to determine the amount of interest to be capitalized each month. Expenditures for improvements that increase economic benefit or returns and/or extend useful life are capitalized, while expenditures for routine maintenance and repair costs are expensed when incurred and are reported in Direct operating expenses (exclusive of depreciation and amortization) in the Company’s Consolidated Statements of Operations. Depreciation is computed using the straight-line method over the estimated useful lives of the various classes of depreciable assets. The lives used in computing depreciation for significant asset classes are as follows:
Leasehold improvements and assets held under finance leases are depreciated or amortized utilizing the straight-line method over the shorter of the related contractual lease term or the estimated useful life of the asset. Equity Method Investments The Company accounts for investments in which it has a noncontrolling interest, yet has significant influence over the entity, using the equity method of accounting, whereby the Company records its pro-rata share of earnings, contributions to, and distributions from, as adjustments to the investment balance in Other long-term assets on our Consolidated Balance Sheets. The pro-rata share of earnings is also recorded in Other income, net on our Consolidated Statements of Operations. On a quarterly basis, or when a triggering event has been identified, the Company assesses our equity method investments for other-than-temporary impairment. If it is determined that an other-than-temporary impairment has occurred, the Company records an impairment charge in Other income, net on the Consolidated Statements of Operations sufficient to reduce the investment’s carrying value to its fair value, resulting in a new cost basis on the Consolidated Balance Sheets. Leases At inception, the Company determines whether an arrangement is a lease and, if so, the appropriate lease classification. Operating leases are included as operating lease ROU assets within Other long-term assets and lease liabilities within Other current liabilities and Other long-term liabilities on our Consolidated Balance Sheets. Finance leases are included as ROU finance leases within Property, plant, and equipment, net, and finance lease liabilities within Current portion of long-term debt and finance lease obligations and Long-term debt and finance lease obligations, net of current portion on our Consolidated Balance Sheets. Leases with an initial expected term of 12 months or less are considered short-term and are not recorded on our Consolidated Balance Sheets. The Company recognizes operating lease expense on a straight-line basis over the lease term within Direct operating expenses (exclusive of depreciation and amortization) and Cost of materials and other and finance lease expense using the effective-interest method over the lease term within Depreciation and amortization and Interest expense, net. ROU assets and lease liabilities are recognized at the lease commencement date based on the present value of minimum lease payments over the lease term using an incremental borrowing rate with a maturity similar to the lease term. The lease term is modified to reflect options to extend or terminate the lease when it is reasonably certain we will exercise such option. The depreciable life of assets and leasehold improvements is limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise, in which case the depreciation policy in the “Property, Plant and Equipment, net” section above is applicable. The periodic lease payments are treated as payments of the lease obligation. A lease modification is assessed to conclude whether it is a separate new contract or a modified contract. If it is a modified contract, the Company reconsiders the lease classification and remeasures the lease. Deferred Financing Costs Lender and other third-party costs associated with debt issuances are deferred and amortized to interest expense and other financing costs using the effective-interest method over the term of the debt and, depending on maturity, are included within Current portion of long-term debt and finance lease obligations and Long-term debt and finance lease obligations, net of current portion. Deferred financing costs related to line-of-credit arrangements are amortized using the straight-line method through the maturity date of the facility and, depending on maturity, are included within Other current assets and Other long-term assets. Impairment of Long-Lived Assets Long-lived assets (excluding intangible assets with indefinite lives and deferred tax assets) are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated undiscounted future net cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future net cash flows, an impairment charge is recognized for the amount by which the carrying amount of the asset exceeds their fair value. Assets to be disposed of are reported at the lower of their carrying value or fair value less cost to sell. Asset Retirement Obligations The Company records an asset retirement obligation (“ARO”) at fair value for the estimated cost to retire a tangible long-lived asset at the time the liability is incurred, which is generally when the asset is purchased, constructed, or leased. The liability is recorded when there is a legal or contractual obligation to incur costs to retire the asset and only when a reasonable estimate of the fair value can be made. Refining and other processing assets can be used for extended or indeterminate periods of time with proper maintenance and upgrades, which the Company intends, and has a historical practice of, to support functionality of these assets as technological advances are made available. As a result, since the dates to retire these assets cannot be reasonably estimated, the Company believes these assets have indeterminate lives for purposes of estimating AROs. A liability will be recognized at such time when sufficient information exists to estimate a date or range of potential settlement dates needed to employ a present value technique to estimate fair value. Renewable Fuel Standard Obligation The Company is subject to the EPA’s Renewable Fuel Standard (“RFS”), which, absent any exemption or waiver, requires obligated parties to blend specified amounts of renewable fuels, called a Renewable Volume Obligation (“RVO”), into its transportation fuels or purchase renewable fuel credits, known as renewable identification numbers (“RINs”), to satisfy its RVO. Because the Company is not able to blend the majority of its transportation fuels, it must purchase RINs from third parties. The Company measures its RINs position on a net basis at each reporting period. When RINs required to satisfy the RVO exceed the RINs held, the liability is recorded at fair value using broker‑quoted market prices and presented in Other current liabilities on our Consolidated Balance Sheets. When RINs held exceed the RVO, the excess is recorded at cost in Other current assets on our Consolidated Balance Sheets. Loss Contingencies In the ordinary course of business, the Company may become party to lawsuits, administrative proceedings, and governmental investigations, including environmental, regulatory, and other matters. The outcome of these matters cannot always be predicted accurately, but the Company accrues liabilities for these matters if the Company has determined that it is probable a loss will be incurred and the loss can be reasonably estimated. Accrued amounts, if any, are reflected in Other current liabilities or Other long-term liabilities on our Consolidated Balance Sheets depending on when the Company expects to expend such amounts and are adjusted as additional information becomes available or upon a change in circumstance, as applicable. Insurance recoveries and recoveries related to loss contingencies are recognized as receivables in Other current assets only when an enforceable contract is in place covering the loss event and realization of the claim underlying the recovery is probable. The probable recovery asset is not netted against potential liabilities. Environmental, Health & Safety (“EH&S”) Matters CVR Energy is subject to various federal, state, and local environmental, health, and safety rules and regulations. Liabilities related to future remediation costs of past environmental contamination of properties are recognized when the related costs are considered probable and can be reasonably estimated. Estimates of these costs are based upon currently available facts, internal and third-party assessments of contamination, available remediation technology, site-specific costs, and currently enacted laws and regulations. In reporting environmental liabilities, no offset is made for potential recoveries. Loss contingency accruals, including those for environmental remediation, are subject to periodic management review and revision as further information develops or circumstances change, and such accruals can take into account the legal liability of other parties. Environmental expenditures for capital assets are capitalized at the time of the expenditure when such costs provide future economic benefits. Accrued amounts are reflected in Other current liabilities or Other long-term liabilities depending on when the Company expects to expend such amounts. Revenue Recognition The Company’s revenue is generated from contracts with customers and is recognized at a point in time when performance obligations are satisfied by transferring control of the products or services to a customer. The transfer of control occurs upon shipment or delivery of the product, as the customer accepts the product, has title and significant risks and rewards of ownership of the product, physical possession of the product has been transferred, and we have the right to payment. The transaction prices of the Company’s contracts are either fixed or based on market indices, and any uncertainty related to the variable consideration when determining the transaction price is resolved on the pricing date or the date when the product is delivered. The payment terms depend on the product and type of contract, but generally require customers to pay within 30 days or less, and do not contain significant financing components. Any pass-through finished goods delivery costs reimbursed by customers are reported in Net sales, while an offsetting expense is included in Cost of materials and other. Non-monetary product exchanges and certain buy/sell transactions which are entered into in the normal course of business are included on a net cost basis in Cost of materials and other on our Consolidated Statements of Operations. Qualifying excise and other taxes collected from customers and remitted to governmental authorities are recorded as a reduction of the transaction price. Certain sales contracts of the Nitrogen Fertilizer Segment require customer prepayment prior to product delivery to guarantee a price and supply of nitrogen fertilizer. Deferred revenue is recorded at the point in time in which a prepaid contract is legally enforceable and the associated right to consideration is unconditional prior to transferring product to the customer. An associated receivable is recorded for uncollected prepaid contract amounts. Cost Classifications Cost of materials and other consists primarily of costs for crude oil, feedstock blendstocks, purchased refined products, purchased ammonia, purchased hydrogen, pet coke, RINs, derivative gains or losses, and freight and distribution. Direct operating expenses (exclusive of depreciation and amortization) consist primarily of energy and other utility costs, direct costs of labor, including applicable share-based compensation expense, property taxes, plant-related maintenance services, including turnaround expenses for the Nitrogen Fertilizer Segment, and environmental and safety compliance costs, as well as catalyst and chemical costs. Selling, general and administrative expenses (exclusive of depreciation and amortization) consist primarily of labor and other direct expenses associated with the Company’s corporate activities, including accounting, finance, information technology, human resources, legal, and other related administrative functions. For the Company’s Nitrogen Fertilizer Segment, Cost of materials and other and Direct operating expenses (exclusive of depreciation and amortization) are also impacted by changes in inventory balances, as these financial statement line items include inventory production costs. Derivatives On a regular basis, the Company enters into commodity contracts with counterparties for the purchases or sale of crude oil, blendstocks, various finished products, RINs, and natural gas. These contracts usually meet the definition of a derivative and qualify for the normal purchase normal sale exception following the accrual method of accounting. All other derivative instruments are recorded in Prepaid expenses and other current assets, Other long-term assets, Other current liabilities, and Other long-term liabilities on our Consolidated Balance Sheets depending on the derivative position and when it will be settled, and are measured at fair value with changes to the fair value recognized in Cost of materials and other in the Consolidated Statements of Operations. Fair Value of Financial Instruments Financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, operating and finance lease obligations, and long-term debt are carried at cost and approximate their estimated fair value, except for the long-term debt. The Company’s derivative instruments and RFS obligations are recognized at fair value. Turnaround Expenses Turnarounds represent major maintenance activities that require the shutdown of significant parts of a plant to perform necessary inspections, cleanings, repairs, and replacements of assets. Costs incurred for routine repairs and maintenance or unplanned outages at our facilities are expensed as incurred. Major planned turnaround activities for the Petroleum Segment vary in frequency dependent on refinery units, but generally occur every to five years, with minor turnaround activities occurring more frequently, while the frequency of turnarounds in the Nitrogen Fertilizer Segment is generally every three years. Further details of each segment’s turnaround expensing method are discussed below. Petroleum Segment - Consistent with others in the refining industry, the Petroleum Segment follows the deferral method of accounting for turnaround activities. Under the deferral method, the costs of turnarounds are deferred and amortized on a straight-line basis over a determined cycle, which represents the estimated time until the next turnaround occurs. Turnaround costs and related accumulated amortization are included in Other long-term assets on our Consolidated Balance Sheets. The amortization expense related to turnaround costs is included in Depreciation and amortization on our Consolidated Statements of Operations. During the years ended December 31, 2025, 2024, and 2023, the Petroleum Segment capitalized $190 million, $58 million, and $60 million, respectively. Capitalized turnaround costs are subject to impairment reviews, as discussed above. Nitrogen Fertilizer Segment - The Nitrogen Fertilizer Segment follows the direct-expense method of accounting for turnaround activities. Costs associated with these turnaround activities are included in Direct operating expenses (exclusive of depreciation and amortization) on our Consolidated Statements of Operations. During the years ended December 31, 2025, 2024, and 2023, the Nitrogen Fertilizer Segment incurred turnaround expenses of $17 million, less than $1 million, and $2 million, respectively. Share-Based Compensation The Company accounts for share-based compensation in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 718, Compensation — Stock Compensation. Currently, all of the Company’s share-based compensation awards, including those issued by CVR Partners, are liability-classified and are measured at fair value at the end of each reporting period based on the applicable closing share or unit price. Compensation expense will fluctuate based on changes in the applicable share or unit prices and expense reversals resulting from employee terminations prior to award vesting. Additionally, the Company has issued certain performance unit awards whose fair value is recognized as compensation expense only if the attainment of the performance conditions is considered probable. Uncertainties involved in this estimate include continued employment requirements and whether or not the performance conditions will be attained. The performance objectives are set in accordance with approved levels of the business plan for the fiscal year during the performance cycle and, therefore, are considered reasonably possible of being achieved. If this assumption proves not to be true and the awards do not vest, compensation expense recognized during the performance cycle will be reversed. The Company recognizes forfeitures as they occur. Any previously recognized compensation expense is reversed in the period of forfeiture, and the corresponding liability is extinguished. Income Taxes Income taxes are accounted for utilizing the asset and liability approach. Under this method, deferred tax assets and liabilities are recognized for the anticipated future tax consequences attributable to differences between the amounts recorded in the accounting books and their respective tax basis. Deferred amounts are measured using enacted tax rates expected to apply to taxable income in the year those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. In assessing the realizability of the deferred income tax assets, including net operating loss and state tax credit carryforwards, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Further, the Company recognizes interest expense (income) and penalties on uncertain tax positions and income tax deficiencies (refunds) in Income tax (benefit) expense. Recently Adopted Accounting Pronouncement In December 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures, which requires enhanced income tax disclosures that reflect how operations and related tax risks, as well as how tax planning and operational opportunities, affect the tax rate and prospects for future cash flows. Effective with this Report, the Company adopted this ASU, utilizing the retrospective application as permitted in the standard and has included all required disclosures. Refer to Note 13 (“Income Taxes”) for the income tax disclosures. Recently Issued Accounting Pronouncements But Not Yet Implemented In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40), which requires additional disclosures in the footnotes that disaggregate certain expenses presented on the face of the income statement. This standard is effective for the Company’s annual reporting period beginning January 1, 2027 and interim reporting periods beginning January 1, 2028. Retrospective application to comparative periods is optional, and early adoption is permitted. The Company continues to evaluate the impact of adopting this new accounting guidance but anticipates that the adoption will primarily affect disclosures and it will not have a material impact on the results of operations, financial condition or cash flows. In September 2025, the FASB issued ASU 2025-06, Intangibles (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software, which amends certain aspects of the accounting for and disclosure of software costs under ASC 350-40, including the elimination of accounting consideration of software project development stages and enhancement of the guidance around the ‘probable-to-complete’ threshold. This standard is effective for the Company’s annual and interim reporting periods beginning January 1, 2028. Retrospective application to comparative periods is optional, and early adoption is permitted. The Company is evaluating the effects of adopting this new accounting guidance. In December 2025, the FASB issued ASU 2025-10, Government Grants (Topic 832), which establishes the accounting for a government grant received by a business entity, including guidance for (1) a grant related to an asset and (2) a grant related to income. This standard is effective for the Company’s annual reporting period beginning January 1, 2029 and interim reporting periods beginning within that annual reporting period. Retrospective application to comparative periods is optional, and early adoption is permitted. The Company is evaluating the potential impacts of adopting this new accounting guidance
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Inventory |
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| Inventory | (3) Inventory Inventories consisted of the following:
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Long-Term Assets |
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| Long-Term Assets | (4) Long-Term Assets Property, Plant, and Equipment Property, plant, and equipment, net consisted of the following:
For the years ended December 31, 2025, 2024, and 2023, depreciation and amortization expenses related to property, plant, and equipment were $325 million, $238 million, and $221 million, respectively, and capitalized interest was $10 million, $7 million, and $8 million, respectively. The Company reverted the RDU at Wynnewood back to hydrocarbon processing service in December 2025, considering the unfavorable economics of the renewables business and to optimize feedstock and relieve certain logistical constraints within the refining business. While the Company maintains the option to switch back to renewable diesel service if incentivized to do so, the following impacts were recorded in our Renewables Segment during 2025: •The Company assessed the Petroleum and Renewables asset group for impairment in accordance with ASC 360-10 and concluded the carrying value of the asset group was recoverable. However, the remaining useful lives of certain assets within the Renewables Segment were adjusted as a result of changes in their expected utilization beginning in September 2025. Approximately $93 million of the impacted property, plant and equipment’s carrying value was fully depreciated before the reversion of the Wynnewood Refinery RDU back to hydrocarbon processing commenced. •The Company performed a detailed assessment of the recoverability of remaining assets of the Renewables Segment, including capital projects. As a result, the Company recognized asset write-down charges of approximately $5 million in Other operating expenses, net. All other assets and projects under construction were determined to remain realizable for current or future operations. During the years ended December 31, 2025, 2024, and 2023, the Company had not identified the existence of an impairment indicator for our long-lived asset groups as outlined under the FASB ASC Topic 360, Property, Plant, and Equipment. Other Long-Term Assets As of December 31, 2025 and 2024, Other long-term assets included turnaround assets, net of accumulated amortization of $242 million and $124 million, respectively, and amortization expense related to turnaround assets was $72 million, $54 million and $72 million for the years ended December 31, 2025, 2024, and 2023, respectively.
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Equity Method Investments |
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| Equity Method Investments and Joint Ventures [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Equity Method Investments | (5) Equity Method Investments We have variable interest in certain entities for which we have applied the VIE model under FASB ASC Topic 810, Consolidation and determined that these entities are variable interest entities. While we concluded we are not the primary beneficiary of these entities, we do have significant influence over their operating and financial policies and, therefore, applied the equity method of accounting for the respective investments. These investments are presented within Other long-term assets on our Consolidated Balance Sheets: •CVR-CapturePoint Parent LLC (“CVRP JV”) - As part of a series of agreements entered into by our subsidiaries with unaffiliated parties with the objective to monetize certain tax credits under Section 45Q of the Internal Revenue Code of 1986 (“45Q Transaction”), we received a 50% interest in CVRP JV in connection with a modification to a carbon oxide contract (“CO Contract”) with a customer. The Company has elected to record its share of the earnings or loss of CVRP JV one quarter in arrears. •Enable South Central Pipeline, LLC (“Enable JV”) - Through our subsidiaries, we own a 40% interest in Enable JV, which operates a 12-inch 26-mile crude oil pipeline with a capacity of approximately 80,000 barrels per day that is connected to the Wynnewood Refinery. The remaining interest in Enable JV is owned by Energy Transfer LP. The Company has elected to record its share of the earnings or loss of Enable JV one month in arrears. •Midway Pipeline, LLC (“Midway JV”) - On December 23, 2024, the Company sold its interest in Midway JV to Plains Pipeline, L.P. (“Plains”) in exchange for cash consideration of approximately $90 million, resulting in a gain of $24 million included within Other income, net for the year ended December 31, 2024.
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Leases |
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| Leases [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Leases | (6) Leases Lease Overview We lease certain pipelines, storage tanks, railcars, office space, land, and equipment across our refining, fertilizer, and corporate operations. Most of our leases include one or more renewal options to extend the lease term, which can be exercised at our sole discretion. Certain leases also include options to purchase the leased asset. Certain of our lease agreements include rental payments, which are adjusted periodically for factors such as inflation. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. Additionally, we do not have any material lessor or sub-leasing arrangements. Balance Sheet Summary as of December 31, 2025 and 2024 The following tables summarize the right-of-use (“ROU”) asset and lease liability balances for the Company’s operating and finance leases at December 31, 2025 and 2024:
Lease Expense Summary for the Year Ended December 31, 2025, 2024 and 2023 For the years ended December 31, 2025, 2024, and 2023, we recognized lease expense comprised of the following components:
Lease Terms and Discount Rates The following outlines the remaining lease terms and discount rates used in the measurement of the Company’s ROU assets and lease liabilities at December 31, 2025 and 2024:
Maturities of Lease Liabilities The following summarizes the remaining minimum lease payments through maturity of the Company’s lease liabilities at December 31, 2025:
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| Leases | (6) Leases Lease Overview We lease certain pipelines, storage tanks, railcars, office space, land, and equipment across our refining, fertilizer, and corporate operations. Most of our leases include one or more renewal options to extend the lease term, which can be exercised at our sole discretion. Certain leases also include options to purchase the leased asset. Certain of our lease agreements include rental payments, which are adjusted periodically for factors such as inflation. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. Additionally, we do not have any material lessor or sub-leasing arrangements. Balance Sheet Summary as of December 31, 2025 and 2024 The following tables summarize the right-of-use (“ROU”) asset and lease liability balances for the Company’s operating and finance leases at December 31, 2025 and 2024:
Lease Expense Summary for the Year Ended December 31, 2025, 2024 and 2023 For the years ended December 31, 2025, 2024, and 2023, we recognized lease expense comprised of the following components:
Lease Terms and Discount Rates The following outlines the remaining lease terms and discount rates used in the measurement of the Company’s ROU assets and lease liabilities at December 31, 2025 and 2024:
Maturities of Lease Liabilities The following summarizes the remaining minimum lease payments through maturity of the Company’s lease liabilities at December 31, 2025:
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Other Current Liabilities |
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| Other Liabilities Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Other Current Liabilities | (7) Other Current Liabilities Other current liabilities consisted of the following:
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Long-Term Debt and Finance Lease Obligations |
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| Debt Disclosure [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Long-Term Debt and Finance Lease Obligations | (8) Long-Term Debt and Finance Lease Obligations Long-term debt and finance lease obligations consisted of the following:
Credit Agreements
CVR Energy 2031 Notes and 2034 Notes - On February 12, 2026, CVR Energy completed the issuance of $1 billion aggregate principal amount of notes, consisting of $600 million of 7.500% Senior Notes due February 2031 (the “2031 Notes”) and $400 million of 7.875% Senior Notes due February 2034 (the “2034 Notes” and, together with the 2031 Notes, the “Notes”). Interest on the Notes is payable semi-annually in arrears on February 15 and August 15 of each year, commencing on August 15, 2026. The 2031 Notes will mature on February 15, 2031, unless earlier redeemed or purchased. The 2034 Notes will mature on February 15, 2034, unless earlier redeemed or purchased. The Notes are fully and unconditionally guaranteed on a senior unsecured basis, jointly and severally, by all of the Company’s existing domestic subsidiaries (other than Wynnewood Insurance Corporation, CVR Aviation, LLC, CVR GP, LLC, CVR Partners, LP, UAN Services, LLC and each of their respective subsidiaries and CHC GP, LLC, RHC GP, LLC and FHC GP, LLC) (the “Domestic Subsidiaries”). In connection with the issuance of the Notes, the Company received $993 million of net cash proceeds, net of underwriting fees and other third-party fees and expenses associated with the offering. The debt issuance costs of the Notes totaled approximately $13 million and are being amortized over the terms of the respective notes as interest expense using the effective-interest amortization method. On or after February 15, 2028 and February 15, 2029, we may on any one or more occasions, redeem all or part of the 2031 Notes and 2034 Notes, respectively, at the redemption prices set forth below expressed as a percentage of the principal amount of the respective notes, plus accrued and unpaid interest to the applicable redemption date.
The indenture governing the Notes contains restrictive covenants limiting the ability of the Company and its restricted subsidiaries (as defined in the indenture) to, among other things: (i) incur additional indebtedness or issue certain disqualified equity; (ii) create liens on certain assets; (iii) pay dividends or make other equity distributions; (iv) purchase or redeem capital stock; (v) make certain investments; (vi) sell certain assets; (vii) agree to certain restrictions on the ability of restricted subsidiaries to make distributions, loans, or other asset transfers to the Company; (viii) consolidate, merge, sell, or otherwise dispose of all or substantially all of our assets; or (ix) engage in transactions with affiliates. In addition, the indenture contains customary events of default. 2029 Notes - On December 21, 2023, CVR Energy completed the issuance of $600 million in aggregate principal amount of 8.500% Senior Notes, due 2029 (the “2029 Notes”). Interest on the 2029 Notes is payable semi-annually in arrears on February 15 and August 15 each year, commencing on February 15, 2024. The 2029 Notes mature on January 15, 2029, unless earlier redeemed or purchased. The 2029 Notes are fully and unconditionally guaranteed on a senior unsecured basis, jointly and severally, by all of the Company’s Domestic Subsidiaries. On or after January 15, 2026, we may on any one or more occasions, redeem all or part of the 2029 Notes at the redemption price set forth below expressed as a percentage of the principal amount of the respective note, plus accrued and unpaid interest to the applicable redemption date.
The indenture governing the 2029 Notes contains restrictive covenants limiting the Company’s ability and the ability of the Company’s restricted subsidiaries (as defined in the indenture) to: (i) incur additional indebtedness or issue certain shares of capital stock; (ii) grant or permit to exist liens on certain assets to secure debt; (iii) pay dividends or make other equity distributions; (iv) purchase or redeem capital stock; (v) make certain investments; (vi) sell assets; (vii) agree to certain restrictions on the ability of restricted subsidiaries to make distributions, loans or other asset transfers to the Company; (viii) consolidate, merge, sell or otherwise dispose of all or substantially all assets; or (ix) engage in transactions with affiliates. The indenture also contains customary events of default. On February 13, 2026, CVR Energy redeemed all of the outstanding 2029 Notes, at a redemption price equal to 104.250% of the principal amount, and settled accrued and unpaid interest of approximately $25 million through the date of redemption. As a result of this transaction, the Company will recognize a $28 million loss on extinguishment of debt in the first quarter of 2026, which consists of the call premium and write-off of unamortized deferred financing costs. 2028 Notes - On January 27, 2020, CVR Energy completed a private offering of $400 million aggregate principal amount of 5.750% Senior Unsecured Notes due 2028 (the “2028 Notes”). Interest on the Notes is payable semi-annually in arrears on February 15 and August 15 each year, commencing on August 15, 2020. The 2028 Notes mature on February 15, 2028, unless earlier redeemed or repurchased by the issuers. The Notes are jointly and severally guaranteed on a senior unsecured basis by the wholly owned subsidiaries of CVR Energy with the exception of CVR Partners and its subsidiaries and certain immaterial wholly owned subsidiaries of CVR Energy. We may on any one or more occasions, redeem all or part of the 2028 Notes at the redemption prices set forth below expressed as a percentage of the principal amount of the respective notes, plus accrued and unpaid interest to the applicable redemption date.
The indenture governing the 2028 Notes imposes covenants that will, among other things, limit our ability and the ability of our restricted subsidiaries to: (i) incur additional indebtedness or issue certain disqualified equity; (ii) create liens on certain assets to secure debt; (iii) pay dividends or make other equity distributions; (iv) purchase or redeem capital stock; (v) make certain investments; (vi) sell assets; (vii) agree to certain restrictions on the ability of restricted subsidiaries to make distributions, loans, or other asset transfers to us; (viii) consolidate, merge, sell, or otherwise dispose of all or substantially all of our assets; (ix) engage in transactions with affiliates; and (x) designate our restricted subsidiaries as unrestricted subsidiaries. In addition, the indenture contains customary events of default, the occurrence of which would result in or permit the trustee or the holders of at least 25% of the 2028 Notes to cause, amongst other available remedies, the acceleration of the respective notes. On February 17, 2026, CVR Energy redeemed $217 million of the outstanding 2028 Notes, at par, and settled accrued and unpaid interest of less than $1 million through the date of redemption. As a result of this transaction, the Company will recognize a less than $1 million loss on extinguishment of debt in the first quarter of 2026, which consists of the write-off of unamortized deferred financing costs. Petroleum Segment Term Loan - On December 19, 2024, certain of the Company’s subsidiaries (together, the “Term Loan Borrowers”) entered into a senior secured term loan facility in the amount of $325 million (the “Term Loan”), which was borrowed in full on the closing date, with net proceeds of $318 million after deducting the original issue discount, deferred financing costs, commitment and other fees. At the option of the Term Loan Borrowers, loans under the Term Loan bear interest at a variable rate based on SOFR plus 4.00% per annum, or an alternate base rate, plus 3.00%. The Term Loan Borrowers are required to make scheduled quarterly principal amortization payments in an amount equal to 0.25% of the aggregate principal amount of the initial term loans, with a balance of the principal due on the scheduled maturity date of December 30, 2027. The Term Loan contains customary prepayment requirements, covenants and events of default. The obligations under the Term Loan are guaranteed by the Term Loan Borrowers’ direct and indirect, existing and future, wholly owned domestic subsidiaries. The obligations under the Term Loan and the related guarantees are secured by a second priority lien on the collateral under the CVR Energy ABL (defined below), and a first priority lien over substantially all of the Term Loan Borrowers’ and each guarantor’s other assets, including all of the equity interests of any subsidiary held by the Term Loan Borrowers or any guarantor and certain real property owned by the Term Loan Borrowers and the guarantors in each case subject to certain customary exceptions. On June 30, 2025, the Term Loan Borrowers prepaid $70 million in principal, in addition to required principal and interest payments as set forth in the Term Loan. On July 25, 2025 and December 31, 2025, the Term Loan Borrowers prepaid an additional $20 million and $75 million, respectively, in principal of the Term Loan, plus any accrued and unpaid interest to the respective repayment dates. As a result of these transactions, the Company recognized in Interest expense, net a loss on extinguishment of debt of approximately $3 million for the year ended December 31, 2025 related to the write-off of unamortized discount and deferred financing costs. On February 12, 2026, the Term Loan Borrowers repaid the aggregate principal balance of the Term Loan and settled accrued interest of approximately $1 million through the date of repayment. As a result of this transaction, the Company will recognize a $3 million loss on extinguishment of debt in the first quarter of 2026, which consists of the write-off of unamortized discount and deferred financing costs. CVR Energy ABL - Certain subsidiaries of the Company (the “Credit Parties”) are parties to that certain Amended and Restated ABL Credit Agreement, dated December 20, 2012, as heretofore amended (as amended, the “CVR Energy ABL”) with a group of lenders and Wells Fargo Bank, National Association, as administrative agent and collateral agent (the “Agent”). The CVR Energy ABL is a senior secured asset based revolving credit facility in an aggregate principal amount of up to $275 million with a $125 million incremental facility, which is subject to additional lender commitments and certain other conditions. The CVR Energy ABL provides for loans and letters of credit in an amount up to the aggregate availability under the facility, subject to meeting certain borrowing base conditions, with sub-limits of $30 million for swingline loans and $60 million (or $100 million if increased by the Agent) for letters of credit. The proceeds of the loans may be used for capital expenditures, working capital and general corporate purposes of the Credit Parties and their subsidiaries. The CVR Energy ABL is scheduled to mature on June 30, 2027. Loans under the CVR Energy ABL bear interest at an annual rate equal to, at the option of the borrowers, (i) (a) 1.50% plus the Term SOFR or (b) 0.50% plus a base rate, if the Credit Parties’ quarterly excess availability is greater than 50%, and (ii) (a) 1.75% plus the Term SOFR or (b) 0.75% plus a base rate, otherwise. All borrowings under the CVR Energy ABL are subject to the satisfaction of customary conditions, including absence of a default and accuracy of representations and warranties. The Credit Parties must also pay a commitment fee on the unutilized commitments and pay customary letter of credit fees. The CVR Energy ABL contains customary covenants for a financing of this type and requires the Credit Parties in certain circumstances to comply with a minimum fixed charge coverage ratio test, and contains other customary restrictive covenants that limit the Credit Parties’ ability and the ability of their subsidiaries to, among other things, incur liens, engage in a consolidation, merger and purchase or sale of assets, pay dividends, incur indebtedness, make advances, investment and loans, enter into affiliate transactions, issue equity interests, or create subsidiaries and unrestricted subsidiaries. On September 26, 2023, the Credit Parties entered into Amendment No. 4 to the Amended and Restated ABL Credit Agreement, dated December 20, 2012, with Wells Fargo, as administrative agent and collateral agent, to make certain administrative updates thereto. On September 25, 2024, certain subsidiaries of the Company entered into an Incremental Commitment Agreement, as permitted under the CVR Energy ABL, for an amount of $70 million, which increased the total aggregate principal amount available under the CVR Energy ABL from $275 million to $345 million. On February 12, 2026, the Credit Parties entered into Amendment No. 5 to the Amended and Restated ABL Credit Agreement, dated December 20, 2012, with a group of lenders and the Agent, to, among other things, (i) increase the commitments under the facility from $345 million to $550 million, which commitments may be further increased up to $700 million in accordance with the Amended and Restated ABL Credit Agreement, (ii) extend the maturity date of the facility from June 30, 2027 to February 12, 2031, and (iii) make certain amendments to the borrowing base calculation and negative covenants. The foregoing description does not purport to be complete and is qualified in its entirety by its terms, which is furnished as an exhibit to this Report. Nitrogen Fertilizer Segment 2028 UAN Notes - On June 23, 2021, CVR Partners and CVR Nitrogen Finance Corporation (“Finance Co.” and collectively, the “Issuers”), completed a private offering of $550 million aggregate principal amount of 6.125% Senior Secured Notes due 2028 (the “2028 UAN Notes”). Interest on the 2028 UAN Notes is payable semi-annually in arrears on June 15 and December 15 each year, commencing on December 15, 2021. The 2028 UAN Notes mature on June 15, 2028, unless earlier redeemed or repurchased by the Issuers. The 2028 UAN Notes are jointly and severally guaranteed on a senior secured basis by all the existing domestic subsidiaries of CVR Partners, excluding Finance Co. The Issuers may, at their option, at any time and from time to time prior to June 15, 2024, on any one or more occasions, redeem all or part of the 2028 UAN Notes, at a price equal to 100% of the principal amount plus a “make whole” premium, plus accrued and unpaid interest. On or after June 15, 2024, the Issuers may, on any one or more occasions, redeem all or part of the 2028 UAN Notes at the redemption prices set forth below, expressed as a percentage of the principal amount of the respective notes, plus accrued and unpaid interest to the applicable redemption date.
The 2028 UAN Notes contain customary covenants for a financing of this type that, among other things, restricts CVR Partners’ ability and the ability of certain of its subsidiaries to: (i) sell assets; (ii) pay distributions on, redeem or repurchase CVR Partners’ units or redeem or repurchase its subordinated debt; (iii) make investments; (iv) incur or guarantee additional indebtedness or issue disqualified stock; (v) create or incur certain liens; (vi) enter into agreements that restrict distributions or other payments from CVR Partners’ restricted subsidiaries to CVR Partners; (vii) consolidate, merge or transfer all or substantially all of CVR Partners’ assets; (viii) engage in transactions with affiliates; and (ix) create unrestricted subsidiaries. The 2028 UAN Notes contains a permitted investment activity carveout that allows for the transfer of certain carbon capture assets to a joint venture for the purpose of monetizing potential tax credits. In addition, the indenture contains customary events of default, the occurrence of which would result in or permit the trustee or the holders of at least 25% of the 2028 UAN Notes to cause the acceleration of the 2028 UAN Notes, in addition to the pursuit of other available remedies. CVR Partners ABL - On September 26, 2023, CVR Partners and certain of its subsidiaries entered into Amendment No. 1 to the Credit Agreement (the “CVR Partners ABL Amendment”) with Wells Fargo Bank, National Association, a national banking association (“Wells Fargo”), as administrative agent, collateral agent and a lender. The CVR Partners ABL Amendment amended that certain Credit Agreement, dated as of September 30, 2021 (as amended, the “CVR Partners ABL”), by and among the credit parties thereto and Wells Fargo, as administrative agent, collateral agent and a lender, to, among other things, (i) increase the aggregate principal amount available under the credit facility by an additional $15 million to a total of $50 million in the aggregate, with an incremental facility of an additional $15 million in the aggregate subject to additional lender commitments and certain other conditions, and (ii) extend the maturity date by an additional four years to September 26, 2028. The CVR Partners ABL provides for loans and letters of credit, subject to meeting certain borrowing base conditions, with sub-limits of $4 million for swingline loans and $10 million for letters of credit. The proceeds of the loans may be used for general corporate purposes of CVR Partners and its subsidiaries. The foregoing description of the CVR Partners ABL Amendment does not purport to be complete and is qualified in its entirety by its terms, which is furnished as an exhibit to this Report. Loans under the CVR Partners ABL bear interest at an annual rate equal to, at the option of the borrowers, (i) (a) 1.615% plus the daily simple Secured Overnight Financing Rate (“SOFR”) or (b) 0.615% plus a base rate, if our quarterly excess availability is greater than or equal to 75%, (ii) (a) 1.865% plus SOFR or (b) 0.865% plus a base rate, if our quarterly excess availability is greater than or equal to 50% but less than 75%, or (iii) (a) 2.115% plus SOFR or (b) 1.115% plus a base rate, otherwise. The borrowers must also pay a commitment fee on the unutilized commitments and also pay customary letter of credit fees. The CVR Partners ABL contains customary covenants for a financing of this type and requires CVR Partners in certain circumstances to comply with a minimum fixed charge coverage ratio test and contains other restrictive covenants that limit the ability of CVR Partners and its subsidiaries ability to, among other things, incur liens, engage in a consolidation, merger, purchase or sale of assets, pay dividends, incur indebtedness, make advances, investments and loans, enter into affiliate transactions, issue certain equity interests, create subsidiaries and unrestricted subsidiaries, and create certain restrictions on the ability to make distributions, loans, and asset transfers among CVR Partners or its subsidiaries. Covenant Compliance The Company and its subsidiaries, as applicable, were in compliance with all covenants of their debt instruments as of December 31, 2025.
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| Revenue from Contract with Customer [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Revenue | (9) Revenue The following tables provides a disaggregation of revenues from external customers for our principal products by reportable segment.
(1)Distillates consist primarily of diesel fuel, kerosene, and jet fuel. (2)Includes sales made in connection with the 45Q Transaction and the noncash consideration received, which is recognized as the performance obligation associated with the CO Contract is satisfied over its term through April 2030. Revenue from the CO Contract is recognized over time based on carbon oxide volumes measured at delivery. Remaining Performance Obligations We have spot and term contracts with customers and the transaction prices are either fixed or based on market indices (variable consideration). We do not disclose remaining performance obligations for contracts that have terms of one year or less and for contracts where the variable consideration was entirely allocated to an unsatisfied performance obligation. As of December 31, 2025, the Nitrogen Fertilizer Segment had approximately $4 million of remaining performance obligations for contracts with an original expected duration of more than one year. The Nitrogen Fertilizer Segment expects to recognize $3 million of these performance obligations as revenue by the end of 2026 and the remainder in 2027. Contract Balances A summary of the Nitrogen Fertilizer Segment’s deferred revenue activity is presented below (in millions):
During the years ended December 31, 2025 and 2024, the Company recognized revenue of $50 million and $16 million, respectively, that was included in the deferred revenue balances of $78 million and $49 million as of December 31, 2024 and December 31, 2023, respectively. Major Customers Petroleum Segment - The Petroleum Segment had one customer that accounted for 10% or more of the petroleum net sales at approximately 12% and 13% for the years ended December 31, 2025 and 2024, respectively, and two customers that accounted for 10% or more of the petroleum net sales at approximately 15% and 12% for the year ended December 31, 2023. Renewables Segment - The Renewables Segment had two customers that each account for approximately 50% of the renewable net sales for the years ended December 31, 2025, 2024, and 2023. Nitrogen Fertilizer Segment - The Nitrogen Fertilizer Segment had two customers that accounted for 10% or more of the nitrogen fertilizer net sales at approximately 15% and 13% for the year ended December 31, 2025 and 13% and 12% for the year ended December 31, 2023. The Nitrogen Fertilizer Segment had one customer that accounted for 10% or more of the nitrogen fertilizer net sales at approximately 14% for the year ended December 31, 2024.
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Derivative Financial Instruments |
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| Derivative Instruments and Hedging Activities Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Derivative Financial Instruments | (10) Derivative Financial Instruments Derivative Financial Instruments Our segments are subject to fluctuations of commodity prices caused by supply and economic conditions, weather, interest rates, and other factors. To manage the impact of price fluctuations of crude oil and other commodities in our results of operations and certain inventories, and to fix margins on future sales and purchases, the Petroleum Segment uses various commodity derivative instruments, such as futures and swaps. The Company has not designated any of its derivative contracts as hedge accounting and records changes in fair value and cash settlements in the Consolidated Statements of Operations. The following outlines the net notional buy (sell) position of our commodity derivative instruments held as of December 31, 2025 and 2024:
(1)As of December 31, 2025 and 2024, the Company held offsetting NYMEX Diesel Crack commodity buy and sell positions of approximately 1.0 million and 2.5 million barrels, respectively. The following outlines the balances of our commodity derivative instruments after the effects of contract netting and allocation of collateral and their classifications on our Consolidated Balance Sheets. Refer to Note 11 (“Fair Value Measurements”) for the gross amounts of the commodity derivative instruments (before the effects of contract netting and allocation of collateral):
The following table represents CVR Energy’s incurred realized and unrealized net gains from derivative activities, recorded in Cost of materials and other on the Consolidated Statements of Operations:
CVR Energy has certain derivative instruments that contain credit risk-related contingent provisions associated with our credit ratings. If our credit rating were to be downgraded, it would allow the counterparty to require us to post collateral or to request immediate, full settlement of derivative instruments in liability positions. There were no derivative liabilities with credit risk-related contingent provisions as of December 31, 2025 and 2024 and no collateral has been posted.
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Fair Value Measurements |
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| Fair Value Disclosures [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Fair Value Measurements | (11) Fair Value Measurements In accordance with FASB ASC Topic 820, Fair Value Measurements and Disclosures (“Topic 820”), certain assets and liabilities of the Company are measured at fair value on a recurring and nonrecurring basis at December 31, 2025 and 2024. Topic 820 utilizes a fair value hierarchy considering the inputs and valuation techniques used to measure fair value into the following three broad levels: •Level 1 — Quoted prices in active markets for identical assets or liabilities. •Level 2 — Observable inputs other than quoted prices included within Level 1 for the asset or liability either directly or indirectly, which include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets and liabilities in markets that are not active. •Level 3 — Unobservable inputs that are significant to the fair value of the asset or liability, which include valuation techniques that involve significant unobservable inputs and Company’s own assumptions of market inputs/valuation. Assets and liabilities measured at fair value on a recurring basis The following tables set forth information about the assets and liabilities measured at fair value on a recurring basis, by input level, as of December 31, 2025 and 2024. Such amounts are presented on a gross basis, before the effects of netting and allocation of collateral. The Company elected to offset the fair value amounts recognized for derivative assets and liabilities executed with the same counterparty under a master netting arrangement, including fair value amounts recognized for the right to reclaim or the obligation to return cash collateral.
(1)At December 31, 2025 and 2024, the Company had $5 million and $3 million of collateral under master netting arrangements not offset against the derivatives within Prepaid expenses and other current assets on the Consolidated Balance Sheets, respectively, primarily related to initial margin requirements. The Company’s commodity derivative contracts consist of exchange traded futures, commodity price swaps, and sale and purchase forwards that are measured at fair value using a market approach based on available broker quoted market prices of identical or similar instruments. Similarly, RFS obligations are measured at fair value using a market approach based on available broker quoted market RIN prices for each specific or closest vintage year. The Company had no transfers of assets or liabilities between any of the above levels during the years ended December 31, 2025 and 2024. Assets and liabilities measured at fair value on a nonrecurring basis CVR Partners performed a nonrecurring fair value measurement of the equity interest received as part of the 45Q Transaction in the first quarter of 2023. Such valuation used a combination of the market approach and the discounted cash flow methodology with key inputs including the discount rate, contractual and expected future cash flows, and market multiples. CVR Partners determined the estimated fair value of the consideration received to be $46 million, which is a nonrecurring Level 3 measurement, as defined by Topic 820, based on the use of CVR Partners’ own assumptions described above. There are no other assets or liabilities that were measured at fair value on a nonrecurring basis as of December 31, 2025 and 2024. Assets and liabilities not required to be measured at fair value CVR Energy holds cash equivalents which consist primarily of bank time deposits with maturities of 90 days or less. Cash and cash equivalents had carrying and fair values of $511 million and $987 million at December 31, 2025 and 2024, respectively, and are classified as Level 1 in the fair value hierarchy. Long-term debt of $1.7 billion and $1.9 billion at December 31, 2025 and 2024, respectively, had estimated fair values of $1.6 billion and $1.5 billion, respectively, and are classified as Level 2 in the fair value hierarchy. Other short-term financial assets and liabilities, which consist of reserved funds, restricted cash, accounts receivable, accounts payable, and operating and finance lease obligations, are carried at cost on the Consolidated Balance Sheets and approximate their estimated fair values.
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Share-Based Compensation |
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| Share-Based Payment Arrangement [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Share-Based Compensation | (12) Share-Based Compensation Overview CVR Energy has a Long-Term Incentive Plan (the “CVR Energy LTIP”) that permits the granting of restricted stock, restricted stock units, options, stock appreciation rights, dividend equivalent rights, performance awards, and share awards to the employees, officers, and directors of the Company and its subsidiaries. The Company had 7.5 million shares available for future grants under the CVR Energy LTIP at December 31, 2025. CVR Partners has a Long-Term Incentive Plan (“CVR Partners LTIP” and collectively with the CVR Energy LTIP, the “LTIPs”) which permits the granting of options, unit appreciation rights, distribution equivalent rights; restricted and phantom units, and other unit-based awards to the employees, officers, consultants and directors of CVR Partners and its subsidiaries. CVR Partners had 0.5 million units available for future grants under the CVR Partners LTIP at December 31, 2025. Incentive and Phantom Unit Awards The Company and CVR Partners have issued long-term incentive unit awards under the LTIPs, which represent the right to receive, upon vesting, at the election of the Compensation Committee of the Board or UAN GP Board, as applicable, (i) one share or unit of CVR Energy common stock or CVR Partners common units, as applicable, together with the per share or unit value of all dividends or distributions declared and paid on CVR Energy common stock or CVR Partners common units, as applicable, from the grant date through the vesting date, or (ii) a cash payment equal to the average fair market value of one share or unit of CVR Energy common stock or CVR Partners common units, as applicable, calculated in accordance with the award agreement, plus the per share or unit value of all dividends or distribution declared and paid on CVR Energy common stock or CVR Partners common units, as applicable, from the grant date through the vesting date, both subject to the terms of the applicable award agreement (“LTIP Awards”). The Company and CVR Partners have also issued long-term, cash incentive or phantom unit awards in connection with (but not under) the CVR Energy LTIP and CVR Partners LTIP, as applicable (collectively, the “Cash Share-Based Awards” and together with the LTIP Awards, “Share-Based Awards”). These Cash Share-Based Awards represent the right to receive, upon vesting, a cash payment equal to (i) the average fair market value of one share of CVR Energy common stock or CVR Partners common units, as applicable, calculated in accordance with the award agreement, plus (ii) the per share value of all dividends or distributions declared and paid on CVR Energy common stock or CVR Partners common units, as applicable, from the grant date through the vesting date, subject to the terms of the applicable award agreement. The Share-Based Awards are generally graded-vesting awards, which vest over three years with one-third of the award vesting each year provided the grantee remains employed by the Company or its subsidiaries on the applicable vesting date. Compensation expense is recognized ratably, based on service provided to the Company and its subsidiaries, with the amount recognized fluctuating as a result of the Share-Based Awards being remeasured to fair value at the end of each reporting period due to their liability-award classification. As of December 31, 2025, all outstanding Share-Based Awards were liability-classified under ASC 718 and, therefore, do not represent potentially dilutive securities. A summary of activity for the Company’s Share-Based Awards for the year ended December 31, 2025 is presented below:
(1)Includes all units outstanding under Share-Based Awards. (2)All units granted were issued under the LTIPs. (3)Includes 382,952 units vested and 178,068 units forfeited under the CVR Energy LTIP with a weighted-average grant-date fair value of $19.88 and $23.39, respectively. The remainder of the outstanding and unvested units, as well as the vested and forfeited units, were issued as Cash Share-Based Awards in connection with (and not under) the CVR Energy LTIP and CVR Partners LTIP. Performance Unit Awards A performance award agreement effective November 1, 2017, as amended (the “CEO Performance Award”), represented our former Chief Executive Officer’s right to receive upon vesting, a cash payment equal to $10 million if the average closing price of CVR Energy’s common stock over the 30-day trading period from January 6, 2025 through February 20, 2025 was equal to or greater than $60 per share (subject to any equitable adjustments required to account for splits, dividends, combinations, acquisitions, dispositions, recapitalizations, and the like). The Performance Cycle (as such term is defined in the CEO Performance Award) ended on December 31, 2024, and the measurement period thereunder expired on February 20, 2025. The condition under the CEO Performance Award was not achieved, and no amounts were paid thereunder. No compensation costs related to the CEO Performance Award were recognized for the years ended December 31, 2025, 2024, and 2023. Compensation Expense A summary of total share-based compensation expense and unrecognized compensation expense related to the Share-Based Awards during the years ended December 31, 2025, 2024, and 2023 is presented below:
(1)Includes expense associated with incentive units granted as Cash Share-Based Awards and CVR Energy LTIP awards by CVR Energy. (2)Comprised of expense associated with the phantom units granted as Cash Share-Based Awards and CVR Partners LTIP awards by CVR Partners. The total tax benefit recognized during the years ended December 31, 2025, 2024, and 2023 related to compensation expense was $10 million, $4 million, and $9 million, respectively. As of December 31, 2025 and 2024, the Company had a liability of $19 million and $10 million, respectively, for non-vested Share-Based Awards and associated dividend and distribution equivalent rights. For the years ended December 31, 2025, 2024, and 2023, the Company paid cash of $32 million, $21 million, and $54 million, respectively, to settle liability-classified awards upon vesting. Other Benefit Plans The Company sponsors and administers two defined-contribution 401(k) plans, the CVR Energy 401(k) Plan and the CVR Energy 401(k) Plan for Represented Employees (collectively, the “Plans”), in which the Company’s employees may participate. Participants in the Plans may elect to contribute a designated percentage of their eligible compensation in accordance with the Plans, subject to statutory limits. The Company provides a matching contribution of 100% of the first 6% of eligible compensation contributed by participants. Participants in the Plans are immediately vested in their individual contributions. The Plans provide for a three-year vesting schedule for the Company’s matching contributions and contain a provision to count service with predecessor organizations. The Company had contributions under the Plans of $13 million, $13 million, and $12 million for the years ended December 31, 2025, 2024, and 2023, respectively.
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| Income Tax Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Income Taxes | (13) Income Taxes On July 4, 2025, the One Big Beautiful Bill Act (“OBBB”) was enacted, introducing significant amendments to federal tax law and permanently extending several provisions of the 2017 Tax Cuts and Jobs Act (“TCJA”). The Company expects to benefit from the permanent extension of certain TCJA provisions, including 100% bonus depreciation and modifications to the business interest limitation. The Company does not anticipate any material impacts to its income tax balances as a result of the OBBB, but will continue to monitor legislative developments and evaluate any potential future impacts of the new law on its consolidated financial statements. As of December 31, 2025 and 2024, the Company had receivables of $2 million and $11 million, respectively, from the Internal Revenue Service (“IRS”) and certain state jurisdictions, which are presented within Other current assets in the Consolidated Balance Sheets. Income Tax (Benefit) Expense Income tax (benefit) expense is comprised of the following:
The following is a reconciliation of total income tax (benefit) expense to income tax (benefit) expense computed by applying the statutory federal income tax rate to pretax income:
(1)State taxes in Kansas and Oklahoma represented the majority (greater than 50 percent) of the tax effect in this category. Income Taxes Paid (Net of Refunds Received) Income taxes paid (net of refunds received) is comprised of the following:
Deferred Tax Assets and Liabilities The income tax effect of temporary differences that give rise to the Deferred income tax assets and Deferred income tax liabilities at December 31, 2025 and 2024 are as follows:
Although realization is not assured, management believes that it is more likely than not that all of the deferred income tax assets will be realized, and therefore, no valuation allowance was recognized as of December 31, 2025 and 2024. As of December 31, 2025, CVR Energy has a federal net operating loss carry forward of approximately $31 million which can be carried forward indefinitely subject to a limitation of 80% of taxable income for each tax year. As of December 31, 2025, CVR Energy has state tax credits of approximately $33 million, which are available to reduce future state income taxes. These credits, if not used, will begin expiring in 2040. Uncertain Tax Positions A reconciliation of unrecognized tax benefits is as follows:
Included in the balance of unrecognized tax benefits as of December 31, 2025, 2024, and 2023 are $1 million, $1 million, and $1 million, respectively, of tax benefits that, if recognized, would affect the effective tax rate. No unrecognized tax benefits were netted with Deferred income tax asset carryforwards as of December 31, 2025 and 2024. The remaining unrecognized tax benefits are included in Other long-term liabilities in the Consolidated Balance Sheets. At December 31, 2025, the Company’s tax filings are open to examination in the United States for the tax years ended December 31, 2022 through December 31, 2024 and in various individual states for the tax years ended December 31, 2020 through December 31, 2024. The Company and its wholly owned partnership are under examination by the IRS for the tax years ended December 31, 2023, and December 31, 2022, respectively. These examinations are ongoing, and no proposed adjustments have been issued to date.
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Commitments and Contingencies |
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| Commitments and Contingencies Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Commitments and Contingencies | (14) Commitments and Contingencies Unconditional Purchase Obligations The minimum required payments for unconditional purchase obligations, as defined in ASC 440, Commitments, primarily related to transportation agreements are as follows:
Expenses associated with these obligations are included in Direct operating expenses (exclusive of depreciation and amortization), and, for the years ended December 31, 2025, 2024, and 2023, totaled $71 million, $75 million, and $72 million, respectively. Crude Oil Supply Agreement The Petroleum Segment has a crude oil supply agreement with Gunvor USA LLC (“Gunvor”), which commenced on January 1, 2024 (as amended, the “Gunvor Crude Oil Supply Agreement”), pursuant to which Gunvor supplies the Petroleum Segment with certain crude oil and intermediation logistics helping to reduce the amount of inventory held at certain locations and mitigate crude oil pricing risk. Volumes contracted under these agreements, as a percentage of the total crude oil purchases (in barrels), were approximately 23%, 21%, and 26% for the years ended December 31, 2025, 2024, and 2023, respectively. The Gunvor Crude Oil Supply Agreement, which currently extends through January 31, 2029, is subject to two successive automatic one-year renewals following the expiration of the amended terms in the absence of 180 days’ notice of termination. 45Q Transaction Under the agreements entered into in connection with the 45Q Transaction, the Company’s indirect subsidiary, Coffeyville Resources Nitrogen Fertilizer, LLC (“CRNF”), is obligated to meet certain minimum quantities of carbon oxide supply each year during the term of the agreement and is subject to fees of up to $15 million per year (reduced pro rata for partial years) to the unaffiliated third-party investors, subject to an overall $45 million cap, if these minimum quantities are not delivered. CVR Partners issued a guarantee to the unaffiliated third-party investors and certain of their affiliates involved in the 45Q Transaction of the payment and performance obligations of CRNF and CVRP JV, which include the aforementioned fees. This guarantee has no impacts on the accounting records of CVR Partners unless the parties fail to comply with the terms of the 45Q Transaction contracts. Renewable Fuel Standard Coffeyville Resources Refining & Marketing, LLC (“CRRM”) and WRC (together with CRRM, the “obligated-party subsidiaries”) are subject to the RFS implemented by the EPA, which, absent any exemption or waiver, requires obligated parties to blend a certain amount of renewable fuels, called a Renewable Volume Obligation (“RVO”), into their transportation fuels or purchase RINs, in lieu of blending. The Petroleum Segment’s obligated-party subsidiaries are not able to blend the majority of their transportation fuels with renewable fuels and, unless their RFS obligations are waived or exempted, must either purchase RINs from third parties, including their affiliate, or obtain waiver credits for cellulosic biofuels in order to comply with the RFS. As previously announced, on August 22, 2025, the EPA issued a decision document to the Company’s subsidiary, WRC, affirming the validity of its previous grant of WRC’s petitions for small refinery hardship relief under the RFS for WRC’s 2017 and 2018 compliance periods, granting 100 percent waivers for WRC’s 2019 and 2021 compliance periods, and granting 50 percent waivers for its 2020, 2022, 2023 and 2024 compliance periods (the “August 2025 SRE Decisions”). Based on this decision, WRC’s obligations for the 2020 through 2024 compliance periods were reduced by more than 424 million RINs, representing approximately $488 million. WRC timely complied with its RFS obligations for the 2023 and prior compliance periods by the October 1, 2025 deadline set forth in the August 2025 SRE Decisions. In July 2025, the EPA’s partial waiver of the 2024 cellulosic biofuel volume requirement was published in the Federal Register, making the RFS compliance reporting deadline for all obligated parties for the 2024 compliance period December 1, 2025. In September 2025, the EPA announced a supplemental proposed rule co-proposing additional RVOs representing reallocation of volumes the EPA waived in August 2025 through its grants of certain small refinery exemptions (“SRE”) for the 2023 and 2024 compliance periods, as well as SREs it is projected to grant for 2025, at both 100% and 50% of the waived volumes. The comment period for this supplemental proposed rule expired on October 31, 2025, though the EPA has yet to finalize the rule. Given that the compliance requirements for 2026 through 2027 remain under regulatory development, revisions to final RVO levels, RIN availability, or compliance mechanisms could materially impact the cost, timing, and feasibility of compliance for the obligated-party subsidiaries. Taking into account the August 2025 SRE Decisions, for the years ended December 31, 2025, 2024, and 2023, the Company’s obligated-party subsidiaries recognized, net of RIN sales, a benefit of $94 million, an expense of $46 million, and a benefit of $114 million, respectively, for their compliance with the RFS. The costs to comply with the RFS obligation through purchasing of RINs not otherwise reduced by blending of ethanol, biodiesel, or renewable diesel are included within Cost of materials and other in the Consolidated Statements of Operations. At each reporting period, to the extent RINs purchased and generated through blending are less than the RFS obligation (excluding the impact of exemptions or waivers to which the Company may be entitled), the remaining position is valued using RIN market prices at period end for each specific or closest vintage year. As of December 31, 2025 and 2024, the Company’s obligated-party subsidiaries’ RFS positions were approximately $72 million and $323 million, respectively, and are recorded in Other current liabilities in the Consolidated Balance Sheets. Litigation Call Option Coverage Cases – The Company and certain of its affiliates (the “Call Defendants”) are engaged in two lawsuits with certain of the Company’s primary and excess insurers (the “Insurers”) relating to the August 2022 settlement (the “Settlement”) of the consolidated lawsuits filed by purported former unitholders of CVR Refining on behalf of themselves and an alleged class of similarly situated unitholders against the Call Defendants relating to the Company’s exercise of the call option under the CVR Refining Amended and Restated Agreement of Limited Partnership, including a declaratory judgment action commenced in Texas by the Insurers seeking determination that the Insurers owe no indemnity coverage under policies with coverage limits of $50 million (the “Texas Suit”) and an action filed by the Call Defendants in Delaware against the Insurers seeking recovery of all amounts paid in connection with the Settlement (the “Delaware Suit”). The Company’s appeal of summary judgment entered by the court in the Texas Suit in favor of the Insurers has been fully briefed but has not yet been ruled on by the appellate court. The Delaware Suit has been effectively stayed by the Delaware court pending the outcome of the Texas Suit appeal. While both cases remain pending, the Company does not expect the outcome of these lawsuits to have a material adverse impact on the Company’s financial position, results of operations, or cash flows. Renewable Fuel Standard – CRRM and WRC have been parties to numerous lawsuits relating to the RFS, including lawsuits relating to petitions for SREs filed by WRC for the 2017 through 2024 compliance periods; these lawsuits were effectively mooted by the August 2025 SRE Decisions and were dismissed in January 2026. In October 2025, WRC filed in the United States Circuit Court of Appeals for the District of Columbia Circuit (the “DC Circuit”) a petition for review of the August 2025 SRE Decisions with respect to WRC’s SRE petitions for the 2020, 2022, 2023 and 2024 compliance periods, primarily intended to preserve WRC’s rights to challenge scoring and decisions relating to WRC’s future SRE petitions; similar petitions for review of the August 2025 SRE Decisions were filed by multiple other small refineries and other parties. Certain small refineries, including WRC, have been granted leave to intervene in the petitions for review filed by certain biofuels groups challenging the EPA’s grant of SREs in the August 2025 SRE Decisions. In July 2025, WRC submitted its SRE petition for the 2025 compliance period, which petition it supplemented in December 2025; the EPA has yet to rule on WRC’s pending petition. WRC is currently evaluating any actions WRC may take relating to its 2025 SRE petition should the EPA fail to rule, or adversely rule, on WRC’s 2025 SRE petition. As each of these matters are in their earliest stages, the Company cannot yet determine the impact of these matters on WRC’s past, current, and future obligations under the RFS or the Company’s financial position, results of operations, or cash flows, which could be material. Guaranty Dispute – Exxon Mobil Corporation (“XOM”) has demanded that Wynnewood Energy Company, LLC (“WEC”) defend and indemnify it against multiple lawsuits filed against XOM between 2018 and 2025 by property owners in Louisiana alleging property contamination from oil wells (collectively, the “LA Suits”) under an alleged guaranty claimed by XOM to have been issued in its favor in 1993 by WEC. In 2024, WEC filed action in the Superior Court of the State of Delaware disputing the validity of the alleged guaranty (the “Guaranty Dispute”). All deadlines in the Guaranty Dispute have been deferred until after mediation currently scheduled for March 2026. As these matters remain in their early stages, the Company cannot yet determine whether their outcome will have a material adverse impact on the Company’s financial position, results of operations, or cash flows. Wynnewood 2023 Fire Claim - In January 2025, the Company agreed to settlement of the lawsuit filed by three contractor employees alleging personal injuries arising from the 2023 fire at the Wynnewood Refinery, which settlement is in process and is not expected to have any financial impact on the Company. CRNF Ammonia Release - CVR Energy, CVR Partners and certain of their affiliates have been served with several lawsuits filed in state courts in Fort Bend County, Texas and/or received demand letters each alleging damages arising from an ammonia release that occurred at the fertilizer facility in Coffeyville, Kansas (the “Coffeyville Fertilizer Facility’) in October 2025, following which multiple individuals were transported to hospitals for evaluation and treatment. As these matters are in their earliest stages, the Company cannot yet determine whether these matters could have a material adverse effect on the Company’s financial position, results of operations, or cash flows. Kansas Environmental Claims - In January 2026, a lawsuit was filed in the United States District Court for the District of Kansas against CVR Energy, CVR Partners and certain of their affiliates (collectively, the “Kansas Defendants”) by three residents of Coffeyville and a purported class of similarly situated persons seeking compensatory and punitive damages in excess of $5 million dollars for nuisance and other equitable relief arising from alleged environmental abuse from operations at the Coffeyville Refinery and the Coffeyville Fertilizer Facility. On February 3, 2026, the Kansas Defendants were served with the lawsuit. The Kansas Defendants dispute the claims and intend to vigorously defend themselves. As this matter is in its earliest stages, the Company cannot yet determine whether this lawsuit could have a material adverse effect on the Company’s financial position, results of operations, or cash flows. Environmental, Health, and Safety (“EHS”) Matters Environmental Accruals - As of December 31, 2025 and 2024, which also include estimated costs for future remediation efforts at certain Petroleum Segment sites, totaled approximately $3 million and $3 million, respectively. These amounts are reflected in Other current liabilities and Other long-term liabilities depending on when the Company expects to expend such amounts. Additional remediation and compliance activities are in various stages of evaluation and discussion with regulatory agencies. As these activities progress and additional information becomes available, our environmental accruals may be revised to reflect updated estimates.
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| Segment Reporting [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Business Segments | (15) Business Segments CVR Energy has three reportable segments: Petroleum, Renewables, and Nitrogen Fertilizer, which were determined based on the management approach, reflecting the internal reporting used by the Chief Operating Decision Maker (“CODM”), the Company’s Chief Executive Officer, to evaluate performance and make strategic decisions. •Petroleum includes the refining and marketing of high value transportation fuels which consist of gasoline, diesel, jet fuel, and distillates. The Petroleum Segment also includes activities related to crude gathering and logistics that support the refinery operations. •Renewables includes the refining of renewable feedstocks, such as soybean oil, corn oil, and other renewable feedstocks, into renewable diesel and marketing of renewables products. •Nitrogen Fertilizer includes the production and sales of nitrogen fertilizer products, primarily in the form of ammonia and UAN, for the farming industry. The CODM evaluates the performance of each reportable segment and decides how to allocate resources based on segment operating income (loss) which includes the revenue and expenses that are directly attributable to management of each segment, as well as the total assets per segment. The CODM uses segment operating income (loss) and segment total assets to assess the income generated by each reportable segment and to decide which reportable segment to reinvest profits, if at all, or pay dividends. Segment operating income (loss) is also used to analyze performance against the budget and the Company’s competitors. The other amounts reflect intercompany eliminations, corporate cash and cash equivalents, income tax activities, and other corporate activities that are not allocated or aggregated to the reportable segments. In December 2025, the Company reverted the RDU at the Wynnewood Refinery back to hydrocarbon processing service. This reversion is expected to result in changes to the Company’s reportable segments in 2026, subject to completion of financial reporting assessments. As of December 31, 2025, no changes have been made to the Company’s reportable segments, and there were no impacts on the segment results presented as of and for the year ended December 31, 2025. The following tables present the operating results and capital expenditures information by segment, the reconciliations to the consolidated net profit (loss), and other required disclosures:
The following table summarizes the reconciliation of total assets by segment to consolidated total assets:
(1)Capital expenditures are shown exclusive of capitalized turnaround expenditures.
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Supplemental Cash Flow Information |
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| Supplemental Cash Flow Elements [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Supplemental Cash Flow Information | (16) Supplemental Cash Flow Information Cash flows related to interest, leases, and capital and turnaround expenditures included in accounts payable were as follows:
(1)Capital expenditures are shown exclusive of capitalized turnaround expenditures.
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Related Party Transactions |
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| Related Party Transactions [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Related Party Transactions | (17) Related Party Transactions Activity associated with the Company’s related party arrangements for the years ended December 31, 2025, 2024, and 2023 is summarized below: Related Party Activity
(1)Sales to related parties, included in Net sales in our Consolidated Statements of Operations, consists of CO sales to a CVRP JV subsidiary. (2)Purchases from related parties, included in Cost of materials and other in our Consolidated Statements of Operations, represents reimbursements for crude oil transportation services incurred on Midway JV through Gunvor as the intermediary purchasing agent. On December 23, 2024, the Company sold the 50% Membership Interests it owned in Midway JV. (3)See below for a summary of the dividends paid to IEP during the years ended December 31, 2025, 2024, and 2023. Enable Joint Venture Transportation and Terminalling Services Agreements We are party to a transportation agreement, effective September 19, 2016, with Enable JV for an initial term of 20 years under which Enable provides transportation services for crude oil purchased within a defined geographic area. Additionally, we entered into a terminalling services agreement, effective September 19, 2016, with Enable JV under which it receives access to Enable JV’s terminal in Lawrence, Oklahoma to unload and pump crude oil into Enable JV’s pipeline for an initial term of 20 years. Dividends to CVR Energy Stockholders Dividends, if any, including the payment, amount and timing thereof, are determined at the discretion of the Board. IEP, through its ownership of the Company’s common stock, is entitled to receive dividends that are declared and paid by the Company based on the number of shares held at each record date. The following table presents quarterly and special dividends paid to the Company’s stockholders, including IEP, during 2025, 2024, and 2023 (amounts presented in table below may not add to totals presented due to rounding):
(1)Amount represents the cumulative distributions, calculated quarterly, paid in the respective period. The Board did not declare a dividend for the fourth quarter of 2025. Distributions to CVR Partners’ Unitholders Distributions, if any, including the payment, amount and timing thereof, and UAN GP Board’s distribution policy, including the definition of available cash, are subject to change at the discretion of the UAN GP Board. The following tables present quarterly distributions paid by CVR Partners to CVR Partners’ unitholders, including amounts received by the Company and IEP, during 2025, 2024, and 2023 (amounts presented in tables below may not add to totals presented due to rounding):
(1)Amount represents the cumulative distributions, calculated quarterly, paid in the respective period. For the fourth quarter of 2025, CVR Partners, upon approval by the UAN GP Board on February 18, 2026, declared a distribution of $0.37 per common unit, or $4 million, which is payable March 9, 2026 to unitholders of record as of March 2, 2026. Of this amount, CVR Energy and IEP will receive approximately $1 million and less than $1 million, with the remaining amount payable to public unitholders.
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Insider Trading Arrangements |
3 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Trading Arrangements, by Individual | |
| Rule 10b5-1 Arrangement Adopted | false |
| Non-Rule 10b5-1 Arrangement Adopted | false |
| Rule 10b5-1 Arrangement Terminated | false |
| Non-Rule 10b5-1 Arrangement Terminated | false |
Insider Trading Policies and Procedures |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Insider Trading Policies and Procedures [Line Items] | |
| Insider Trading Policies and Procedures Adopted | true |
Cybersecurity Risk Management and Strategy Disclosure |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Cybersecurity Risk Management, Strategy, and Governance [Line Items] | |
| Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block] | The Company has implemented processes to assess, identify and manage material risks resulting from cybersecurity incidents. Our Cybersecurity program and processes are based upon the International Standards Organization (“ISO”) guidance on information security. The Company’s processes used to identify, assess, and mitigate cybersecurity risks are integrated into the Company’s broader risk management system and processes, including through the risk management activities of the Board and its Audit Committee, our Enterprise Risk Management Committee (“ERM Committee”), and our internal audit and information technology functions. Refer to Part I, Item 1A, “Risk Factors—We are subject to cybersecurity risks and may experience cyber incidents resulting in disruption or harm to our businesses” of this Report for further discussion of our processes for managing cybersecurity risks. Board Oversight of Cybersecurity Matters The Board considers oversight of CVR Energy’s risks and risk management activities, including those related to cybersecurity risk, to be a responsibility of the entire Board. The Board also delegates certain risk oversight responsibilities to certain of its committees, and oversight of the Company’s cybersecurity risk is delegated by the Board to its Audit Committee. The Audit Committee receives regular reports, typically on a quarterly basis, from management regarding information technology, cybersecurity risk, AI use and governance, and efforts to prevent and mitigate such risks. The Chairperson of the Audit Committee subsequently reports on these activities to the full Board, which equips the Board and its committees to fulfill their risk oversight role. The Board and Audit Committee are supported in their oversight capacity by the Company’s ERM Committee, and internal audit and information technology functions. On a quarterly basis, the ERM Committee evaluates past, existing, and future risks to the Company; the likelihood, severity, and velocity of such risks; and the controls and mitigation tools implemented to address such risk. Several members of the ERM Committee have functional responsibility for the Company’s information technology and cybersecurity risk monitoring activities and provide expertise to the ERM Committee in those areas. Likewise, the Company’s internal audit function periodically performs audit engagements focused on information technology processes and cybersecurity risks. These audits have provided the Company with assessments of the effectiveness and efficiency of our information technology and cyber threat management processes with the goal of safeguarding Company assets and information. Management of Cybersecurity Matters At the management level, the Company’s cybersecurity risk management activities are led by our Chief Executive Officer and his executive team and is integrated into the day-to-day activities of the Company’s information technology function led by our Chief Information Officer, who operates under the supervision of our Chief Financial Officer, and reports regularly to the Audit Committee on cybersecurity risks, typically on a quarterly basis. The Company’s information technology function has a dedicated cybersecurity team comprised of employees with, on average, nearly 20 years of experience and expertise in cybersecurity, and includes individuals with degrees in Computer Studies and cybersecurity-related certifications including Certified Information Systems Security Specialist (CISSP), Certified in Risk and Information Systems Controls (CRISC), and Certified Information Security Manager (CISM). Management utilizes certain tools and controls to detect, monitor, prevent, mitigate, and remediate cybersecurity threats to our systems, networks, applications, and data. Management also conducts annual cybersecurity training and periodic phishing tests, which provide contemporaneous feedback and instruction to our employees and seek to strengthen the Company’s defenses against cyber threats. Management also monitors AI usage and has implemented a framework that tracks use and is governed by CVR Energy’s Artificial Intelligence Policy, which was most recently updated in 2024, and includes a review and approval process for adopting use of AI tools. Such governance activities are designed to mitigate the risks presented by AI. Management also monitors AI usage and has implemented a framework that tracks use and is governed by the Company’s Artificial Intelligence Policy, which was most recently updated in 2024, and includes a review and approval process for adopting use of AI tools. Such governance activities are intended to mitigate the risks presented by AI. Management also maintains information security incident response processes to guide response and mitigate impact in the event of a cybersecurity incident. A third-party cybersecurity service provider is on retainer to assist the Company should a cybersecurity incident occur. Engagement of Third Parties The ERM Committee, internal audit function, information technology function and various other groups each occasionally engage third-party service providers to assist in their management of cybersecurity risk, including but not limited to cybersecurity vendors, assessors, consultants, auditors, and other third parties. The information technology function maintains processes to oversee and identify cyber risks associated with the Company’s use of third-party service providers who may have access to sensitive Company data and systems. Material Impact on Company As of February 18, 2026, the Company has not experienced any cybersecurity threats or incidents that have materially affected or are reasonably likely to materially affect the Company, including its business strategy, results of operations, or financial condition.
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| Cybersecurity Risk Management Processes Integrated [Flag] | true |
| Cybersecurity Risk Management Processes Integrated [Text Block] | The Company has implemented processes to assess, identify and manage material risks resulting from cybersecurity incidents. Our Cybersecurity program and processes are based upon the International Standards Organization (“ISO”) guidance on information security. The Company’s processes used to identify, assess, and mitigate cybersecurity risks are integrated into the Company’s broader risk management system and processes, including through the risk management activities of the Board and its Audit Committee, our Enterprise Risk Management Committee (“ERM Committee”), and our internal audit and information technology functions.
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| Cybersecurity Risk Management Third Party Engaged [Flag] | true |
| Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] | true |
| Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] | false |
| Cybersecurity Risk Board of Directors Oversight [Text Block] | The Board considers oversight of CVR Energy’s risks and risk management activities, including those related to cybersecurity risk, to be a responsibility of the entire Board. The Board also delegates certain risk oversight responsibilities to certain of its committees, and oversight of the Company’s cybersecurity risk is delegated by the Board to its Audit Committee. The Audit Committee receives regular reports, typically on a quarterly basis, from management regarding information technology, cybersecurity risk, AI use and governance, and efforts to prevent and mitigate such risks. The Chairperson of the Audit Committee subsequently reports on these activities to the full Board, which equips the Board and its committees to fulfill their risk oversight role. The Board and Audit Committee are supported in their oversight capacity by the Company’s ERM Committee, and internal audit and information technology functions. On a quarterly basis, the ERM Committee evaluates past, existing, and future risks to the Company; the likelihood, severity, and velocity of such risks; and the controls and mitigation tools implemented to address such risk. Several members of the ERM Committee have functional responsibility for the Company’s information technology and cybersecurity risk monitoring activities and provide expertise to the ERM Committee in those areas. Likewise, the Company’s internal audit function periodically performs audit engagements focused on information technology processes and cybersecurity risks. These audits have provided the Company with assessments of the effectiveness and efficiency of our information technology and cyber threat management processes with the goal of safeguarding Company assets and information.
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| Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] | The Board also delegates certain risk oversight responsibilities to certain of its committees, and oversight of the Company’s cybersecurity risk is delegated by the Board to its Audit Committee. |
| Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] | The Audit Committee receives regular reports, typically on a quarterly basis, from management regarding information technology, cybersecurity risk, AI use and governance, and efforts to prevent and mitigate such risks. The Chairperson of the Audit Committee subsequently reports on these activities to the full Board, which equips the Board and its committees to fulfill their risk oversight role. |
| Cybersecurity Risk Role of Management [Text Block] | Management of Cybersecurity Matters At the management level, the Company’s cybersecurity risk management activities are led by our Chief Executive Officer and his executive team and is integrated into the day-to-day activities of the Company’s information technology function led by our Chief Information Officer, who operates under the supervision of our Chief Financial Officer, and reports regularly to the Audit Committee on cybersecurity risks, typically on a quarterly basis. The Company’s information technology function has a dedicated cybersecurity team comprised of employees with, on average, nearly 20 years of experience and expertise in cybersecurity, and includes individuals with degrees in Computer Studies and cybersecurity-related certifications including Certified Information Systems Security Specialist (CISSP), Certified in Risk and Information Systems Controls (CRISC), and Certified Information Security Manager (CISM). Management utilizes certain tools and controls to detect, monitor, prevent, mitigate, and remediate cybersecurity threats to our systems, networks, applications, and data. Management also conducts annual cybersecurity training and periodic phishing tests, which provide contemporaneous feedback and instruction to our employees and seek to strengthen the Company’s defenses against cyber threats. Management also monitors AI usage and has implemented a framework that tracks use and is governed by CVR Energy’s Artificial Intelligence Policy, which was most recently updated in 2024, and includes a review and approval process for adopting use of AI tools. Such governance activities are designed to mitigate the risks presented by AI. Management also monitors AI usage and has implemented a framework that tracks use and is governed by the Company’s Artificial Intelligence Policy, which was most recently updated in 2024, and includes a review and approval process for adopting use of AI tools. Such governance activities are intended to mitigate the risks presented by AI. Management also maintains information security incident response processes to guide response and mitigate impact in the event of a cybersecurity incident. A third-party cybersecurity service provider is on retainer to assist the Company should a cybersecurity incident occur.
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| Cybersecurity Risk Management Positions or Committees Responsible [Flag] | true |
| Cybersecurity Risk Management Positions or Committees Responsible [Text Block] | At the management level, the Company’s cybersecurity risk management activities are led by our Chief Executive Officer and his executive team and is integrated into the day-to-day activities of the Company’s information technology function led by our Chief Information Officer, who operates under the supervision of our Chief Financial Officer, and reports regularly to the Audit Committee on cybersecurity risks, typically on a quarterly basis. |
| Cybersecurity Risk Management Expertise of Management Responsible [Text Block] | The Company’s information technology function has a dedicated cybersecurity team comprised of employees with, on average, nearly 20 years of experience and expertise in cybersecurity, and includes individuals with degrees in Computer Studies and cybersecurity-related certifications including Certified Information Systems Security Specialist (CISSP), Certified in Risk and Information Systems Controls (CRISC), and Certified Information Security Manager (CISM). |
| Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] | At the management level, the Company’s cybersecurity risk management activities are led by our Chief Executive Officer and his executive team and is integrated into the day-to-day activities of the Company’s information technology function led by our Chief Information Officer, who operates under the supervision of our Chief Financial Officer, and reports regularly to the Audit Committee on cybersecurity risks, typically on a quarterly basis. |
| Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] | true |
Summary of Significant Accounting Policies (Policies) |
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| Accounting Policies [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Subsequent Events | Subsequent Events The Company evaluated subsequent events, if any, that would require an adjustment to the Company’s consolidated financial statements or require disclosure in the notes thereto through the date of issuance. Where applicable, the notes to these consolidated financial statements have been updated to reflect all significant subsequent events which have occurred.
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| Principles of Consolidation | Principles of Consolidation The accompanying consolidated financial statements, prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”), include the accounts of the Company and its majority-owned direct and indirect subsidiaries. All intercompany accounts and transactions have been eliminated. The ownership interests of noncontrolling investors in CVR Partners are recorded as noncontrolling interests. CVR Partners was determined to be a variable interest entity (“VIE”) and is consolidated by the Company. As the 100% owner of the general partner of CVR Partners, the Company has the sole ability to direct the activities that most significantly impact the economic performance of CVR Partners and is considered the primary beneficiary.
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| Use of Estimates | Use of Estimates The consolidated financial statements are prepared in conformity with GAAP, which requires management to make certain estimates and assumptions that affect the reported amounts and disclosure of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates are reviewed on an ongoing basis, based on currently available information. Changes in facts and circumstances may result in revised estimates, and actual results could differ from those estimates.
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| Cash and Cash Equivalents | Cash, Reserved Funds and Cash Equivalents Cash, reserved funds and cash equivalents include cash on hand, demand deposits, and investments in highly liquid money market accounts with original maturities of three months or less. We maintain cash and cash equivalent balances with a few financial institutions, which may at times be in excess of federally insured levels.
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| Restricted Cash | Restricted Cash Restricted cash consists of cash and claims to cash that are legally restricted, have been set aside for a specific purpose, and restricted as to usage or withdrawal and, therefore, not available for immediate or general purpose use.
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| Accounts Receivable, net | Accounts Receivable, net Accounts receivable, net primarily consists of customer accounts receivable recorded at the invoiced amounts and generally do not bear interest. Allowances for doubtful accounts are based on historical loss experience, expected credit losses from current economic conditions, and management’s expectations of future economic conditions. The allowance is recorded when the receivable is deemed uncollectible and is booked to bad debt expense.
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| Inventories | Inventories Inventories consist primarily of domestic and foreign crude oil, blending stock and components, work-in-progress, and refined fuels and by-products for the Petroleum Segment, soybean and corn oil, blending stock and components, work-in-progress, and renewable diesel for the Renewables Segment, and fertilizer products and raw materials (primarily pet coke) for the Nitrogen Fertilizer Segment. All of these components are valued at the lower of GAAP First-In, First-Out (“FIFO”) cost or net realizable value. For each segment, we compare the estimated realizable value of inventories to their cost by product at each of our facilities. For our Petroleum and Renewables Segments, to determine the net realizable value of our inventories, we assume that crude oil and other feedstocks are converted into refined products, which requires us to make estimates regarding the refined products expected to be produced from those feedstocks and the costs required to convert those feedstocks into refined products. We also estimate the usual and customary transportation costs required to move the inventory from our facilities to the appropriate points of sale, if material. We then apply an estimated selling price to our inventories based primarily on actual prices observed subsequent to the end of the reporting period with any remaining volumes’ selling price estimated using indicative market pricing available as of the time the estimate is made. For our Nitrogen Fertilizer Segment, depending on inventory levels, the estimated per-ton net realizable value of fertilizer products is determined using observable selling prices based on, in order of priority, in-transit, open, and fixed-price orders that have not shipped. For any inventory volumes not supported by such orders, management estimates the net realizable value using market-based prices obtained from third-party sources that are closest to the date the inventory is expected to be sold. Estimated selling prices are reduced, as applicable, by unreimbursed freight costs and other predictable selling costs to arrive at net realizable value. Certain inventories in the Petroleum, Renewables and Nitrogen Fertilizer Segments, including other raw materials, spare parts, and supplies, are valued at the weighted moving-average cost, which approximates FIFO. The cost of inventories includes inbound freight costs.
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| Property, Plant and Equipment, net | Property, Plant and Equipment, net Additions to property, plant and equipment, including certain costs allocable to construction and property purchases, are recorded at cost. Interest costs are capitalized in accordance with ASC 835-20. The interest capitalization rate is calculated for each individual segment by dividing the interest expense on senior secured notes by the senior notes balance of the previous year. The capitalization rate is applied to the carrying amount of expenditures to determine the amount of interest to be capitalized each month. Expenditures for improvements that increase economic benefit or returns and/or extend useful life are capitalized, while expenditures for routine maintenance and repair costs are expensed when incurred and are reported in Direct operating expenses (exclusive of depreciation and amortization) in the Company’s Consolidated Statements of Operations. Depreciation is computed using the straight-line method over the estimated useful lives of the various classes of depreciable assets. The lives used in computing depreciation for significant asset classes are as follows:
Leasehold improvements and assets held under finance leases are depreciated or amortized utilizing the straight-line method over the shorter of the related contractual lease term or the estimated useful life of the asset.
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| Equity Method Investments | Equity Method Investments The Company accounts for investments in which it has a noncontrolling interest, yet has significant influence over the entity, using the equity method of accounting, whereby the Company records its pro-rata share of earnings, contributions to, and distributions from, as adjustments to the investment balance in Other long-term assets on our Consolidated Balance Sheets. The pro-rata share of earnings is also recorded in Other income, net on our Consolidated Statements of Operations. On a quarterly basis, or when a triggering event has been identified, the Company assesses our equity method investments for other-than-temporary impairment. If it is determined that an other-than-temporary impairment has occurred, the Company records an impairment charge in Other income, net on the Consolidated Statements of Operations sufficient to reduce the investment’s carrying value to its fair value, resulting in a new cost basis on the Consolidated Balance Sheets.
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| Leases | Leases At inception, the Company determines whether an arrangement is a lease and, if so, the appropriate lease classification. Operating leases are included as operating lease ROU assets within Other long-term assets and lease liabilities within Other current liabilities and Other long-term liabilities on our Consolidated Balance Sheets. Finance leases are included as ROU finance leases within Property, plant, and equipment, net, and finance lease liabilities within Current portion of long-term debt and finance lease obligations and Long-term debt and finance lease obligations, net of current portion on our Consolidated Balance Sheets. Leases with an initial expected term of 12 months or less are considered short-term and are not recorded on our Consolidated Balance Sheets. The Company recognizes operating lease expense on a straight-line basis over the lease term within Direct operating expenses (exclusive of depreciation and amortization) and Cost of materials and other and finance lease expense using the effective-interest method over the lease term within Depreciation and amortization and Interest expense, net. ROU assets and lease liabilities are recognized at the lease commencement date based on the present value of minimum lease payments over the lease term using an incremental borrowing rate with a maturity similar to the lease term. The lease term is modified to reflect options to extend or terminate the lease when it is reasonably certain we will exercise such option. The depreciable life of assets and leasehold improvements is limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise, in which case the depreciation policy in the “Property, Plant and Equipment, net” section above is applicable. The periodic lease payments are treated as payments of the lease obligation. A lease modification is assessed to conclude whether it is a separate new contract or a modified contract. If it is a modified contract, the Company reconsiders the lease classification and remeasures the lease.
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| Deferred Financing Costs | Deferred Financing Costs Lender and other third-party costs associated with debt issuances are deferred and amortized to interest expense and other financing costs using the effective-interest method over the term of the debt and, depending on maturity, are included within Current portion of long-term debt and finance lease obligations and Long-term debt and finance lease obligations, net of current portion. Deferred financing costs related to line-of-credit arrangements are amortized using the straight-line method through the maturity date of the facility and, depending on maturity, are included within Other current assets and Other long-term assets.
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| Impairment of Long-Lived Assets | Impairment of Long-Lived Assets Long-lived assets (excluding intangible assets with indefinite lives and deferred tax assets) are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated undiscounted future net cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future net cash flows, an impairment charge is recognized for the amount by which the carrying amount of the asset exceeds their fair value. Assets to be disposed of are reported at the lower of their carrying value or fair value less cost to sell.
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| Asset Retirement Obligations | Asset Retirement Obligations The Company records an asset retirement obligation (“ARO”) at fair value for the estimated cost to retire a tangible long-lived asset at the time the liability is incurred, which is generally when the asset is purchased, constructed, or leased. The liability is recorded when there is a legal or contractual obligation to incur costs to retire the asset and only when a reasonable estimate of the fair value can be made. Refining and other processing assets can be used for extended or indeterminate periods of time with proper maintenance and upgrades, which the Company intends, and has a historical practice of, to support functionality of these assets as technological advances are made available. As a result, since the dates to retire these assets cannot be reasonably estimated, the Company believes these assets have indeterminate lives for purposes of estimating AROs. A liability will be recognized at such time when sufficient information exists to estimate a date or range of potential settlement dates needed to employ a present value technique to estimate fair value.
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| Renewable Fuel Standard Obligation | Renewable Fuel Standard Obligation The Company is subject to the EPA’s Renewable Fuel Standard (“RFS”), which, absent any exemption or waiver, requires obligated parties to blend specified amounts of renewable fuels, called a Renewable Volume Obligation (“RVO”), into its transportation fuels or purchase renewable fuel credits, known as renewable identification numbers (“RINs”), to satisfy its RVO. Because the Company is not able to blend the majority of its transportation fuels, it must purchase RINs from third parties. The Company measures its RINs position on a net basis at each reporting period. When RINs required to satisfy the RVO exceed the RINs held, the liability is recorded at fair value using broker‑quoted market prices and presented in Other current liabilities on our Consolidated Balance Sheets. When RINs held exceed the RVO, the excess is recorded at cost in Other current assets on our Consolidated Balance Sheets.
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| Loss Contingencies | Loss Contingencies In the ordinary course of business, the Company may become party to lawsuits, administrative proceedings, and governmental investigations, including environmental, regulatory, and other matters. The outcome of these matters cannot always be predicted accurately, but the Company accrues liabilities for these matters if the Company has determined that it is probable a loss will be incurred and the loss can be reasonably estimated. Accrued amounts, if any, are reflected in Other current liabilities or Other long-term liabilities on our Consolidated Balance Sheets depending on when the Company expects to expend such amounts and are adjusted as additional information becomes available or upon a change in circumstance, as applicable. Insurance recoveries and recoveries related to loss contingencies are recognized as receivables in Other current assets only when an enforceable contract is in place covering the loss event and realization of the claim underlying the recovery is probable. The probable recovery asset is not netted against potential liabilities.
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| Environmental, Health & Safety ("EH&S") Matters | Environmental, Health & Safety (“EH&S”) Matters CVR Energy is subject to various federal, state, and local environmental, health, and safety rules and regulations. Liabilities related to future remediation costs of past environmental contamination of properties are recognized when the related costs are considered probable and can be reasonably estimated. Estimates of these costs are based upon currently available facts, internal and third-party assessments of contamination, available remediation technology, site-specific costs, and currently enacted laws and regulations. In reporting environmental liabilities, no offset is made for potential recoveries. Loss contingency accruals, including those for environmental remediation, are subject to periodic management review and revision as further information develops or circumstances change, and such accruals can take into account the legal liability of other parties. Environmental expenditures for capital assets are capitalized at the time of the expenditure when such costs provide future economic benefits. Accrued amounts are reflected in Other current liabilities or Other long-term liabilities depending on when the Company expects to expend such amounts.
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| Revenue Recognition and Cost Classifications | Revenue Recognition The Company’s revenue is generated from contracts with customers and is recognized at a point in time when performance obligations are satisfied by transferring control of the products or services to a customer. The transfer of control occurs upon shipment or delivery of the product, as the customer accepts the product, has title and significant risks and rewards of ownership of the product, physical possession of the product has been transferred, and we have the right to payment. The transaction prices of the Company’s contracts are either fixed or based on market indices, and any uncertainty related to the variable consideration when determining the transaction price is resolved on the pricing date or the date when the product is delivered. The payment terms depend on the product and type of contract, but generally require customers to pay within 30 days or less, and do not contain significant financing components. Any pass-through finished goods delivery costs reimbursed by customers are reported in Net sales, while an offsetting expense is included in Cost of materials and other. Non-monetary product exchanges and certain buy/sell transactions which are entered into in the normal course of business are included on a net cost basis in Cost of materials and other on our Consolidated Statements of Operations. Qualifying excise and other taxes collected from customers and remitted to governmental authorities are recorded as a reduction of the transaction price. Certain sales contracts of the Nitrogen Fertilizer Segment require customer prepayment prior to product delivery to guarantee a price and supply of nitrogen fertilizer. Deferred revenue is recorded at the point in time in which a prepaid contract is legally enforceable and the associated right to consideration is unconditional prior to transferring product to the customer. An associated receivable is recorded for uncollected prepaid contract amounts. Cost Classifications Cost of materials and other consists primarily of costs for crude oil, feedstock blendstocks, purchased refined products, purchased ammonia, purchased hydrogen, pet coke, RINs, derivative gains or losses, and freight and distribution. Direct operating expenses (exclusive of depreciation and amortization) consist primarily of energy and other utility costs, direct costs of labor, including applicable share-based compensation expense, property taxes, plant-related maintenance services, including turnaround expenses for the Nitrogen Fertilizer Segment, and environmental and safety compliance costs, as well as catalyst and chemical costs. Selling, general and administrative expenses (exclusive of depreciation and amortization) consist primarily of labor and other direct expenses associated with the Company’s corporate activities, including accounting, finance, information technology, human resources, legal, and other related administrative functions. For the Company’s Nitrogen Fertilizer Segment, Cost of materials and other and Direct operating expenses (exclusive of depreciation and amortization) are also impacted by changes in inventory balances, as these financial statement line items include inventory production costs.
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| Derivatives | Derivatives On a regular basis, the Company enters into commodity contracts with counterparties for the purchases or sale of crude oil, blendstocks, various finished products, RINs, and natural gas. These contracts usually meet the definition of a derivative and qualify for the normal purchase normal sale exception following the accrual method of accounting. All other derivative instruments are recorded in Prepaid expenses and other current assets, Other long-term assets, Other current liabilities, and Other long-term liabilities on our Consolidated Balance Sheets depending on the derivative position and when it will be settled, and are measured at fair value with changes to the fair value recognized in Cost of materials and other in the Consolidated Statements of Operations.
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| Fair Value of Financial Instruments | Fair Value of Financial Instruments Financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, operating and finance lease obligations, and long-term debt are carried at cost and approximate their estimated fair value, except for the long-term debt. The Company’s derivative instruments and RFS obligations are recognized at fair value.
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| Turnaround Expenses | Turnaround Expenses Turnarounds represent major maintenance activities that require the shutdown of significant parts of a plant to perform necessary inspections, cleanings, repairs, and replacements of assets. Costs incurred for routine repairs and maintenance or unplanned outages at our facilities are expensed as incurred. Major planned turnaround activities for the Petroleum Segment vary in frequency dependent on refinery units, but generally occur every to five years, with minor turnaround activities occurring more frequently, while the frequency of turnarounds in the Nitrogen Fertilizer Segment is generally every three years. Further details of each segment’s turnaround expensing method are discussed below. Petroleum Segment - Consistent with others in the refining industry, the Petroleum Segment follows the deferral method of accounting for turnaround activities. Under the deferral method, the costs of turnarounds are deferred and amortized on a straight-line basis over a determined cycle, which represents the estimated time until the next turnaround occurs. Turnaround costs and related accumulated amortization are included in Other long-term assets on our Consolidated Balance Sheets. The amortization expense related to turnaround costs is included in Depreciation and amortization on our Consolidated Statements of Operations. During the years ended December 31, 2025, 2024, and 2023, the Petroleum Segment capitalized $190 million, $58 million, and $60 million, respectively. Capitalized turnaround costs are subject to impairment reviews, as discussed above. Nitrogen Fertilizer Segment - The Nitrogen Fertilizer Segment follows the direct-expense method of accounting for turnaround activities. Costs associated with these turnaround activities are included in Direct operating expenses (exclusive of depreciation and amortization) on our Consolidated Statements of Operations.
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| Share-Based Compensation | Share-Based Compensation The Company accounts for share-based compensation in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 718, Compensation — Stock Compensation. Currently, all of the Company’s share-based compensation awards, including those issued by CVR Partners, are liability-classified and are measured at fair value at the end of each reporting period based on the applicable closing share or unit price. Compensation expense will fluctuate based on changes in the applicable share or unit prices and expense reversals resulting from employee terminations prior to award vesting. Additionally, the Company has issued certain performance unit awards whose fair value is recognized as compensation expense only if the attainment of the performance conditions is considered probable. Uncertainties involved in this estimate include continued employment requirements and whether or not the performance conditions will be attained. The performance objectives are set in accordance with approved levels of the business plan for the fiscal year during the performance cycle and, therefore, are considered reasonably possible of being achieved. If this assumption proves not to be true and the awards do not vest, compensation expense recognized during the performance cycle will be reversed. The Company recognizes forfeitures as they occur. Any previously recognized compensation expense is reversed in the period of forfeiture, and the corresponding liability is extinguished.
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| Income Taxes | Income Taxes Income taxes are accounted for utilizing the asset and liability approach. Under this method, deferred tax assets and liabilities are recognized for the anticipated future tax consequences attributable to differences between the amounts recorded in the accounting books and their respective tax basis. Deferred amounts are measured using enacted tax rates expected to apply to taxable income in the year those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. In assessing the realizability of the deferred income tax assets, including net operating loss and state tax credit carryforwards, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Further, the Company recognizes interest expense (income) and penalties on uncertain tax positions and income tax deficiencies (refunds) in Income tax (benefit) expense.
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| Recently Adopted Accounting Pronouncement/ Recently Issued Accounting Pronouncements But Not Yet Implemented | Recently Adopted Accounting Pronouncement In December 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures, which requires enhanced income tax disclosures that reflect how operations and related tax risks, as well as how tax planning and operational opportunities, affect the tax rate and prospects for future cash flows. Effective with this Report, the Company adopted this ASU, utilizing the retrospective application as permitted in the standard and has included all required disclosures. Refer to Note 13 (“Income Taxes”) for the income tax disclosures. Recently Issued Accounting Pronouncements But Not Yet Implemented In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40), which requires additional disclosures in the footnotes that disaggregate certain expenses presented on the face of the income statement. This standard is effective for the Company’s annual reporting period beginning January 1, 2027 and interim reporting periods beginning January 1, 2028. Retrospective application to comparative periods is optional, and early adoption is permitted. The Company continues to evaluate the impact of adopting this new accounting guidance but anticipates that the adoption will primarily affect disclosures and it will not have a material impact on the results of operations, financial condition or cash flows. In September 2025, the FASB issued ASU 2025-06, Intangibles (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software, which amends certain aspects of the accounting for and disclosure of software costs under ASC 350-40, including the elimination of accounting consideration of software project development stages and enhancement of the guidance around the ‘probable-to-complete’ threshold. This standard is effective for the Company’s annual and interim reporting periods beginning January 1, 2028. Retrospective application to comparative periods is optional, and early adoption is permitted. The Company is evaluating the effects of adopting this new accounting guidance. In December 2025, the FASB issued ASU 2025-10, Government Grants (Topic 832), which establishes the accounting for a government grant received by a business entity, including guidance for (1) a grant related to an asset and (2) a grant related to income. This standard is effective for the Company’s annual reporting period beginning January 1, 2029 and interim reporting periods beginning within that annual reporting period. Retrospective application to comparative periods is optional, and early adoption is permitted. The Company is evaluating the potential impacts of adopting this new accounting guidance
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Summary of Significant Accounting Policies (Tables) |
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Accounting Policies [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Property, Plant, and Equipment, Net | The lives used in computing depreciation for significant asset classes are as follows:
Property, plant, and equipment, net consisted of the following:
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Inventory (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Inventory Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Components of Inventories | Inventories consisted of the following:
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Long-Term Assets (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Property, Plant and Equipment [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Property, Plant, and Equipment, Net | The lives used in computing depreciation for significant asset classes are as follows:
Property, plant, and equipment, net consisted of the following:
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Equity Method Investments (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Equity Method Investments and Joint Ventures [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Equity Method Investments |
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Leases (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Leases [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Right of Use Asset and Lease Liability Balances for Operating and Finance Leases | The following tables summarize the right-of-use (“ROU”) asset and lease liability balances for the Company’s operating and finance leases at December 31, 2025 and 2024:
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| Schedule of Lease Expense | For the years ended December 31, 2025, 2024, and 2023, we recognized lease expense comprised of the following components:
The following outlines the remaining lease terms and discount rates used in the measurement of the Company’s ROU assets and lease liabilities at December 31, 2025 and 2024:
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| Schedule of Remaining Minimum Lease Payments for Operating Leases | The following summarizes the remaining minimum lease payments through maturity of the Company’s lease liabilities at December 31, 2025:
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| Schedule of Remaining Minimum Lease Payments for Finance Leases | The following summarizes the remaining minimum lease payments through maturity of the Company’s lease liabilities at December 31, 2025:
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Other Current Liabilities (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Other Liabilities Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Other Current Liabilities | Other current liabilities consisted of the following:
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Long-Term Debt and Finance Lease Obligations (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Debt Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Long-term debt and Finance Lease Obligations | Long-term debt and finance lease obligations consisted of the following:
Credit Agreements
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| Schedule of Debt Instrument Redemption | On or after February 15, 2028 and February 15, 2029, we may on any one or more occasions, redeem all or part of the 2031 Notes and 2034 Notes, respectively, at the redemption prices set forth below expressed as a percentage of the principal amount of the respective notes, plus accrued and unpaid interest to the applicable redemption date.
On or after January 15, 2026, we may on any one or more occasions, redeem all or part of the 2029 Notes at the redemption price set forth below expressed as a percentage of the principal amount of the respective note, plus accrued and unpaid interest to the applicable redemption date.
We may on any one or more occasions, redeem all or part of the 2028 Notes at the redemption prices set forth below expressed as a percentage of the principal amount of the respective notes, plus accrued and unpaid interest to the applicable redemption date.
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Revenue (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Revenue from Contract with Customer [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Revenue Disaggregated by Major Product | The following tables provides a disaggregation of revenues from external customers for our principal products by reportable segment.
(1)Distillates consist primarily of diesel fuel, kerosene, and jet fuel. (2)Includes sales made in connection with the 45Q Transaction and the noncash consideration received, which is recognized as the performance obligation associated with the CO Contract is satisfied over its term through April 2030. Revenue from the CO Contract is recognized over time based on carbon oxide volumes measured at delivery.
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| Schedule of Deferred Revenue Activity | A summary of the Nitrogen Fertilizer Segment’s deferred revenue activity is presented below (in millions):
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Derivative Financial Instruments (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Derivative Instruments and Hedging Activities Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Outstanding Positions Held | The following outlines the net notional buy (sell) position of our commodity derivative instruments held as of December 31, 2025 and 2024:
(1)As of December 31, 2025 and 2024, the Company held offsetting NYMEX Diesel Crack commodity buy and sell positions of approximately 1.0 million and 2.5 million barrels, respectively.
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| Schedule of Derivative Offsetting Assets | The following outlines the balances of our commodity derivative instruments after the effects of contract netting and allocation of collateral and their classifications on our Consolidated Balance Sheets. Refer to Note 11 (“Fair Value Measurements”) for the gross amounts of the commodity derivative instruments (before the effects of contract netting and allocation of collateral):
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| Schedule of Derivative Offsetting Liabilities | The following outlines the balances of our commodity derivative instruments after the effects of contract netting and allocation of collateral and their classifications on our Consolidated Balance Sheets. Refer to Note 11 (“Fair Value Measurements”) for the gross amounts of the commodity derivative instruments (before the effects of contract netting and allocation of collateral):
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| Schedule of Gains (Losses) on Derivatives | The following table represents CVR Energy’s incurred realized and unrealized net gains from derivative activities, recorded in Cost of materials and other on the Consolidated Statements of Operations:
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Fair Value Measurements (Tables) |
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Fair Value Disclosures [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis | The following tables set forth information about the assets and liabilities measured at fair value on a recurring basis, by input level, as of December 31, 2025 and 2024. Such amounts are presented on a gross basis, before the effects of netting and allocation of collateral. The Company elected to offset the fair value amounts recognized for derivative assets and liabilities executed with the same counterparty under a master netting arrangement, including fair value amounts recognized for the right to reclaim or the obligation to return cash collateral.
(1)At December 31, 2025 and 2024, the Company had $5 million and $3 million of collateral under master netting arrangements not offset against the derivatives within Prepaid expenses and other current assets on the Consolidated Balance Sheets, respectively, primarily related to initial margin requirements.
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Share-Based Compensation (Tables) |
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Share-Based Payment Arrangement [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Share-Based Compensation Expense | A summary of activity for the Company’s Share-Based Awards for the year ended December 31, 2025 is presented below:
(1)Includes all units outstanding under Share-Based Awards. (2)All units granted were issued under the LTIPs. (3)Includes 382,952 units vested and 178,068 units forfeited under the CVR Energy LTIP with a weighted-average grant-date fair value of $19.88 and $23.39, respectively. The remainder of the outstanding and unvested units, as well as the vested and forfeited units, were issued as Cash Share-Based Awards in connection with (and not under) the CVR Energy LTIP and CVR Partners LTIP. A summary of total share-based compensation expense and unrecognized compensation expense related to the Share-Based Awards during the years ended December 31, 2025, 2024, and 2023 is presented below:
(1)Includes expense associated with incentive units granted as Cash Share-Based Awards and CVR Energy LTIP awards by CVR Energy. (2)Comprised of expense associated with the phantom units granted as Cash Share-Based Awards and CVR Partners LTIP awards by CVR Partners.
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Income Taxes (Tables) |
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Income Tax Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Income Tax (Benefit) Expense | Income tax (benefit) expense is comprised of the following:
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| Schedule of Reconciliation of Total Income Tax Expense (Benefit) to Income Tax Expense (Benefit) Computed by Applying the Statutory Federal Income Tax Rate to Pre-Tax (Loss) Income | The following is a reconciliation of total income tax (benefit) expense to income tax (benefit) expense computed by applying the statutory federal income tax rate to pretax income:
(1)State taxes in Kansas and Oklahoma represented the majority (greater than 50 percent) of the tax effect in this category.
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| Schedule of Income Taxes Paid (Net of Refunds Received) | Income taxes paid (net of refunds received) is comprised of the following:
Cash flows related to interest, leases, and capital and turnaround expenditures included in accounts payable were as follows:
(1)Capital expenditures are shown exclusive of capitalized turnaround expenditures.
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| Schedule of Income Tax Effect of Temporary Differences that Give Rise to Significant Portions of the Deferred Income Tax Assets and Deferred Income Tax Liabilities | The income tax effect of temporary differences that give rise to the Deferred income tax assets and Deferred income tax liabilities at December 31, 2025 and 2024 are as follows:
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| Schedule of Reconciliation of the Unrecognized Tax Benefits | A reconciliation of unrecognized tax benefits is as follows:
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Commitments and Contingencies (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Commitments and Contingencies Disclosure [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Minimum Required Payments for Unconditional Purchase Obligations | The minimum required payments for unconditional purchase obligations, as defined in ASC 440, Commitments, primarily related to transportation agreements are as follows:
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Business Segments (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Segment Reporting [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Operating Results and Capital Expenditures Information by Segment | The following tables present the operating results and capital expenditures information by segment, the reconciliations to the consolidated net profit (loss), and other required disclosures:
The following table summarizes the reconciliation of total assets by segment to consolidated total assets:
(1)Capital expenditures are shown exclusive of capitalized turnaround expenditures.
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Supplemental Cash Flow Information (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Supplemental Cash Flow Elements [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Cash Flows Related to Income Taxes, Interest, Leases, and Capital and Turnaround Expenditures Included in Accounts Payable | Income taxes paid (net of refunds received) is comprised of the following:
Cash flows related to interest, leases, and capital and turnaround expenditures included in accounts payable were as follows:
(1)Capital expenditures are shown exclusive of capitalized turnaround expenditures.
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Related Party Transactions (Tables) |
12 Months Ended | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Related Party Transactions [Abstract] | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Schedule of Related Party Transactions | Activity associated with the Company’s related party arrangements for the years ended December 31, 2025, 2024, and 2023 is summarized below: Related Party Activity
(1)Sales to related parties, included in Net sales in our Consolidated Statements of Operations, consists of CO sales to a CVRP JV subsidiary. (2)Purchases from related parties, included in Cost of materials and other in our Consolidated Statements of Operations, represents reimbursements for crude oil transportation services incurred on Midway JV through Gunvor as the intermediary purchasing agent. On December 23, 2024, the Company sold the 50% Membership Interests it owned in Midway JV. (3)See below for a summary of the dividends paid to IEP during the years ended December 31, 2025, 2024, and 2023.
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| Schedule of Dividends Paid | The following table presents quarterly and special dividends paid to the Company’s stockholders, including IEP, during 2025, 2024, and 2023 (amounts presented in table below may not add to totals presented due to rounding):
(1)Amount represents the cumulative distributions, calculated quarterly, paid in the respective period.
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| Schedule of Distributions Paid | The following tables present quarterly distributions paid by CVR Partners to CVR Partners’ unitholders, including amounts received by the Company and IEP, during 2025, 2024, and 2023 (amounts presented in tables below may not add to totals presented due to rounding):
(1)Amount represents the cumulative distributions, calculated quarterly, paid in the respective period.
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Organization and Nature of Business (Details) |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| CVR Partners | |
| Organization, Consolidation, and Presentation of Financial Statements [Line Items] | |
| Percentage of common units owned by wholly-owned subsidiary | 37.00% |
| CVR GP | |
| Organization, Consolidation, and Presentation of Financial Statements [Line Items] | |
| Percentage of common units owned by general partner | 100.00% |
| Icahn Enterprises L.P. And Affiliates (“IEP”) | CVR Energy | |
| Organization, Consolidation, and Presentation of Financial Statements [Line Items] | |
| Percentage of common units owned by wholly-owned subsidiary | 70.00% |
| Icahn Enterprises L.P. And Affiliates (“IEP”) | CVR Partners | |
| Organization, Consolidation, and Presentation of Financial Statements [Line Items] | |
| Percentage of common units owned by wholly-owned subsidiary | 3.00% |
| CVR Partners | |
| Organization, Consolidation, and Presentation of Financial Statements [Line Items] | |
| Percentage of interest held by public | 60.00% |
Summary of Significant Accounting Policies - Principles of Consolidation (Details) |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Accounting Policies [Abstract] | |
| Ownership percentage | 100.00% |
Summary of Significant Accounting Policies - Accounts Receivable, net (Details) - USD ($) |
12 Months Ended | |
|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Accounts Receivable, net | ||
| Allowance for doubtful accounts | $ 1,000,000 | $ 0 |
| Accounts receivable, net | Credit concentration | One Customer | ||
| Accounts Receivable, net | ||
| Largest concentrations of credit for any one customer | 8.00% | 10.00% |
Summary of Significant Accounting Policies - Schedule of Property, Plant and Equipment, net (Details) |
Dec. 31, 2025 |
|---|---|
| Minimum | |
| Property, Plant and Equipment [Line Items] | |
| Right-of-use (“ROU”) finance leases | 2 years |
| Minimum | Land improvements | |
| Property, Plant and Equipment [Line Items] | |
| Useful life | 10 years |
| Minimum | Buildings and improvements | |
| Property, Plant and Equipment [Line Items] | |
| Useful life | 1 year |
| Minimum | Machinery and equipment | |
| Property, Plant and Equipment [Line Items] | |
| Useful life | 1 year |
| Minimum | Furniture and fixtures | |
| Property, Plant and Equipment [Line Items] | |
| Useful life | 3 years |
| Minimum | Other | |
| Property, Plant and Equipment [Line Items] | |
| Useful life | 5 years |
| Maximum | |
| Property, Plant and Equipment [Line Items] | |
| Right-of-use (“ROU”) finance leases | 18 years |
| Maximum | Land improvements | |
| Property, Plant and Equipment [Line Items] | |
| Useful life | 30 years |
| Maximum | Buildings and improvements | |
| Property, Plant and Equipment [Line Items] | |
| Useful life | 30 years |
| Maximum | Machinery and equipment | |
| Property, Plant and Equipment [Line Items] | |
| Useful life | 30 years |
| Maximum | Furniture and fixtures | |
| Property, Plant and Equipment [Line Items] | |
| Useful life | 10 years |
| Maximum | Other | |
| Property, Plant and Equipment [Line Items] | |
| Useful life | 30 years |
Summary of Significant Accounting Policies - Turnaround Expenses (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Petroleum Segment | |||
| Planned Major Maintenance Activities [Line Items] | |||
| Turnaround costs capitalized | $ 190 | $ 58 | $ 60 |
| Petroleum Segment | Minimum | |||
| Planned Major Maintenance Activities [Line Items] | |||
| Frequency of planned major maintenance activities | 4 years | ||
| Petroleum Segment | Maximum | |||
| Planned Major Maintenance Activities [Line Items] | |||
| Frequency of planned major maintenance activities | 5 years | ||
| Nitrogen Fertilizer Segment | |||
| Planned Major Maintenance Activities [Line Items] | |||
| Frequency of planned major maintenance activities | 3 years | ||
| Turnaround expenses incurred | $ 17 | $ 1 | $ 2 |
Inventory (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Inventory Disclosure [Abstract] | ||
| Finished goods | $ 199 | $ 221 |
| Raw materials | 115 | 146 |
| In-process inventories | 37 | 28 |
| Parts, supplies and other | 121 | 107 |
| Total inventories | $ 472 | $ 502 |
Long-Term Assets - Schedule of Property, Plant, and Equipment, Net (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Property, Plant and Equipment [Line Items] | ||
| Finance lease, right-of-use asset, statement of financial position [extensible list] | Total property, plant and equipment, net | Total property, plant and equipment, net |
| ROU finance leases | $ 123 | $ 106 |
| Property, plant and equipment, gross | 5,091 | 4,950 |
| Less: Accumulated depreciation and amortization | (3,041) | (2,774) |
| Total property, plant and equipment, net | 2,050 | 2,176 |
| Machinery and equipment | ||
| Property, Plant and Equipment [Line Items] | ||
| Gross property, plant and equipment | 4,480 | 4,403 |
| Buildings and improvements | ||
| Property, Plant and Equipment [Line Items] | ||
| Gross property, plant and equipment | 153 | 148 |
| Land and improvements | ||
| Property, Plant and Equipment [Line Items] | ||
| Gross property, plant and equipment | 75 | 74 |
| Furniture and fixtures | ||
| Property, Plant and Equipment [Line Items] | ||
| Gross property, plant and equipment | 30 | 32 |
| Construction in progress | ||
| Property, Plant and Equipment [Line Items] | ||
| Gross property, plant and equipment | 215 | 171 |
| Other | ||
| Property, Plant and Equipment [Line Items] | ||
| Gross property, plant and equipment | $ 15 | $ 16 |
Long-Term Assets - Additional Information (Details) - USD ($) $ in Millions |
3 Months Ended | 12 Months Ended | ||
|---|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Property, Plant and Equipment [Line Items] | ||||
| Depreciation and amortization | $ 403 | $ 298 | $ 298 | |
| Interest costs capitalized | 10 | 7 | 8 | |
| Loss (gain) asset write-downs and asset disposals | 7 | (24) | 2 | |
| Other long-term assets, net of accumulated amortization | $ 242 | 242 | 124 | |
| Renewables Segment | ||||
| Property, Plant and Equipment [Line Items] | ||||
| Loss (gain) asset write-downs and asset disposals | 5 | |||
| Turnaround Assets | ||||
| Property, Plant and Equipment [Line Items] | ||||
| Amortization | 72 | 54 | 72 | |
| Service Life | Petroleum and Renewables Asset Group | ||||
| Property, Plant and Equipment [Line Items] | ||||
| Gross property, plant and equipment | $ 93 | 93 | ||
| Property, Plant and Equipment | ||||
| Property, Plant and Equipment [Line Items] | ||||
| Depreciation and amortization | $ 325 | $ 238 | $ 221 | |
Equity Method Investments - Additional Information (Details) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 23, 2024
USD ($)
|
Dec. 31, 2025
in
mi
bbl
|
Jan. 31, 2023 |
|
| CVRP JV | |||
| Related Party Transaction [Line Items] | |||
| Ownership percentage in joint venture | 50.00% | ||
| Enable JV | |||
| Related Party Transaction [Line Items] | |||
| Ownership percentage in joint venture | 40.00% | ||
| Pipeline diameter (in inches) | in | 12 | ||
| Pipeline length (in miles) | mi | 26 | ||
| Pipeline capacity, barrels per day | bbl | 80,000 | ||
| Midway JV | |||
| Related Party Transaction [Line Items] | |||
| Ownership percentage in joint venture | 50.00% | ||
| Cash consideration | $ 90 | ||
| Realized gain on disposal | $ 24 |
Equity Method Investments - Schedule of Equity Method Investments (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Equity Method Investments [Roll Forward] | |||
| Balance at beginning of period | $ 24 | $ 100 | |
| Cash distributions | (11) | (23) | |
| Equity income | 4 | 13 | $ 12 |
| Midway JV disposition | (66) | ||
| Balance at end of period | 17 | 24 | 100 |
| CVRP JV | |||
| Equity Method Investments [Roll Forward] | |||
| Balance at beginning of period | 19 | 25 | |
| Cash distributions | (7) | (6) | |
| Equity income | 0 | 0 | |
| Midway JV disposition | 0 | ||
| Balance at end of period | 12 | 19 | 25 |
| Enable JV | |||
| Equity Method Investments [Roll Forward] | |||
| Balance at beginning of period | 5 | 5 | |
| Cash distributions | (4) | (4) | |
| Equity income | 4 | 4 | |
| Midway JV disposition | 0 | ||
| Balance at end of period | 5 | 5 | 5 |
| Midway JV | |||
| Equity Method Investments [Roll Forward] | |||
| Balance at beginning of period | 0 | 70 | |
| Cash distributions | 0 | (13) | |
| Equity income | 0 | 9 | |
| Midway JV disposition | (66) | ||
| Balance at end of period | $ 0 | $ 0 | $ 70 |
Leases - Additional Information (Details) |
12 Months Ended |
|---|---|
|
Dec. 31, 2025
option
| |
| Leases [Abstract] | |
| Number of options to extend the lease term | 1 |
Leases - Schedule of Balance Sheet Summary (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Operating Leases | ||
| Lease liability | $ 64 | |
| Finance Leases | ||
| Lease liability | 66 | |
| Equipment, real estate and other | ||
| Operating Leases | ||
| ROU assets, net | 28 | $ 33 |
| Lease liability | 25 | 30 |
| Finance Leases | ||
| ROU assets, net | 37 | 36 |
| Lease liability | 35 | 33 |
| Pipeline and storage | ||
| Operating Leases | ||
| ROU assets, net | 26 | 25 |
| Lease liability | 25 | 25 |
| Finance Leases | ||
| ROU assets, net | 22 | 14 |
| Lease liability | 31 | 25 |
| Railcars | ||
| Operating Leases | ||
| ROU assets, net | 15 | 17 |
| Lease liability | 14 | 16 |
| Finance Leases | ||
| ROU assets, net | 0 | 0 |
| Lease liability | $ 0 | $ 0 |
Leases - Schedule of Lease Expense (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Leases [Abstract] | |||
| Operating lease expense | $ 21 | $ 19 | $ 18 |
| Finance lease expense: | |||
| Amortization of ROU asset | 7 | 5 | 6 |
| Interest expense on lease liability | 6 | 4 | 4 |
| Short-term lease expense | $ 13 | $ 12 | $ 11 |
Leases - Schedule of Lease Terms and Discount Rates (Details) |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Weighted-average remaining lease term | ||
| Operating Leases | 5 years 1 month 6 days | 5 years 4 months 24 days |
| Finance Leases | 7 years | 8 years 3 months 18 days |
| Weighted-average discount rate | ||
| Operating Leases | 8.10% | 7.90% |
| Finance Leases | 10.00% | 10.20% |
Leases - Schedule of Remaining Minimum Lease Payments (Details) $ in Millions |
Dec. 31, 2025
USD ($)
|
|---|---|
| Operating Leases | |
| 2026 | $ 20 |
| 2027 | 17 |
| 2028 | 12 |
| 2029 | 9 |
| 2030 | 8 |
| Thereafter | 13 |
| Total lease payments | 79 |
| Less: Imputed interest | (15) |
| Total lease liability | $ 64 |
| Finance Leases | |
| Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration] | Long-Term Debt and Lease Obligation, Including Current Maturities |
| 2026 | $ 16 |
| 2027 | 16 |
| 2028 | 13 |
| 2029 | 10 |
| 2030 | 16 |
| Thereafter | 26 |
| Total lease payments | 97 |
| Less: Imputed interest | (31) |
| Lease liability | $ 66 |
Other Current Liabilities (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|---|---|---|---|
| Other Liabilities Disclosure [Abstract] | |||
| Accrued RFS obligation | $ 72 | $ 323 | |
| Personnel accruals | 58 | 54 | |
| Accrued taxes other than income taxes | 50 | 45 | |
| Accrued interest | 31 | 34 | |
| Deferred revenue | $ 23 | $ 51 | $ 16 |
| Operating lease, liability, current, statement of financial position [extensible list] | Total other current liabilities | Total other current liabilities | |
| Operating lease liabilities | $ 16 | $ 16 | |
| Share-based compensation | 15 | 8 | |
| Current portion of long-term debt and finance lease obligations | 14 | 12 | |
| Other accrued expenses and liabilities | 12 | 17 | |
| Total other current liabilities | $ 291 | $ 560 |
Long-Term Debt and Finance Lease Obligations - Schedule of Long-term Debt (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
Jun. 23, 2021 |
Jan. 27, 2020 |
|---|---|---|---|---|
| Debt Instrument [Line Items] | ||||
| Total long-term debt and finance lease obligations, net of current portion | $ 1,751 | $ 1,907 | ||
| Current portion of long-term debt and finance lease obligations | 14 | 12 | ||
| Total long-term debt and finance lease obligations, including current portion | $ 1,765 | $ 1,919 | ||
| Petroleum Segment | ||||
| Debt Instrument [Line Items] | ||||
| Finance lease, liability, noncurrent, statement of financial position [extensible list] | Total long-term debt and finance lease obligations, net of current portion | Total long-term debt and finance lease obligations, net of current portion | ||
| Finance lease obligations, net of current portion | $ 32 | $ 29 | ||
| Unamortized debt issuance costs | (3) | (8) | ||
| Total long-term debt and finance lease obligations, net of current portion | $ 183 | $ 343 | ||
| Nitrogen Fertilizer Segment | ||||
| Debt Instrument [Line Items] | ||||
| Finance lease, liability, noncurrent, statement of financial position [extensible list] | Total long-term debt and finance lease obligations, net of current portion | Total long-term debt and finance lease obligations, net of current portion | ||
| Finance lease obligations, net of current portion | $ 21 | $ 20 | ||
| Unamortized debt issuance costs | (2) | (2) | ||
| Total long-term debt and finance lease obligations, net of current portion | 569 | 568 | ||
| 5.750% Senior Notes, due February 2028 | Senior Notes | ||||
| Debt Instrument [Line Items] | ||||
| Stated interest rate | 5.75% | |||
| Term Loan | Petroleum Segment | ||||
| Debt Instrument [Line Items] | ||||
| Total long-term debt, net of current portion, before finance lease obligations, debt issuance costs and discount | $ 154 | 322 | ||
| 6.125% Senior Secured Notes, due June 2028 | Senior Notes | Nitrogen Fertilizer Segment | ||||
| Debt Instrument [Line Items] | ||||
| Stated interest rate | 6.125% | 6.125% | ||
| Total long-term debt, net of current portion, before finance lease obligations, debt issuance costs and discount | $ 550 | $ 550 | ||
| CVR Energy | ||||
| Debt Instrument [Line Items] | ||||
| Finance lease, liability, noncurrent, statement of financial position [extensible list] | Total long-term debt and finance lease obligations, net of current portion | Total long-term debt and finance lease obligations, net of current portion | ||
| Finance lease obligations, net of current portion | $ 2 | $ 0 | ||
| Unamortized debt issuance costs | (3) | (4) | ||
| Total long-term debt and finance lease obligations, net of current portion | $ 999 | 996 | ||
| CVR Energy | 8.500% Senior Notes, due January 2029 | Senior Notes | ||||
| Debt Instrument [Line Items] | ||||
| Stated interest rate | 8.50% | |||
| Total long-term debt, net of current portion, before finance lease obligations, debt issuance costs and discount | $ 600 | 600 | ||
| CVR Energy | 5.750% Senior Notes, due February 2028 | Senior Notes | ||||
| Debt Instrument [Line Items] | ||||
| Stated interest rate | 5.75% | |||
| Total long-term debt, net of current portion, before finance lease obligations, debt issuance costs and discount | $ 400 | $ 400 |
Long-Term Debt and Finance Lease Obligations - Schedule of Credit Agreement (Details) - Line of Credit - Revolving Credit Facility - USD ($) $ in Millions |
Dec. 31, 2025 |
Sep. 25, 2024 |
Sep. 24, 2024 |
|---|---|---|---|
| CVR Energy’s Amended and Restated ABL Credit Agreement (“CVR Energy ABL”) | |||
| Line of Credit Facility [Line Items] | |||
| Total Available Borrowing Capacity | $ 345 | $ 275 | |
| CVR Energy’s Amended and Restated ABL Credit Agreement (“CVR Energy ABL”) | Petroleum Segment | |||
| Line of Credit Facility [Line Items] | |||
| Total Available Borrowing Capacity | $ 258 | ||
| Amount Borrowed as of December 31, 2025 | 0 | ||
| Outstanding Letters of Credit | 10 | ||
| Available Capacity as of December 31, 2025 | 248 | ||
| CVR Partners’ Credit Agreement (“CVR Partners ABL”) | Nitrogen Fertilizer Segment | |||
| Line of Credit Facility [Line Items] | |||
| Total Available Borrowing Capacity | 48 | ||
| Amount Borrowed as of December 31, 2025 | 0 | ||
| Outstanding Letters of Credit | 0 | ||
| Available Capacity as of December 31, 2025 | $ 48 |
Long-Term Debt and Finance Lease Obligations - CVR Energy (Details) - USD ($) |
3 Months Ended | 12 Months Ended | |||||||
|---|---|---|---|---|---|---|---|---|---|
Feb. 17, 2026 |
Feb. 13, 2026 |
Feb. 12, 2026 |
Mar. 31, 2026 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 21, 2023 |
Jan. 27, 2020 |
|
| Debt Instrument [Line Items] | |||||||||
| Proceeds from issuance of long-term debt | $ 0 | $ 325,000,000 | $ 600,000,000 | ||||||
| Repayments of senior debt | $ 0 | $ 600,000,000 | $ 0 | ||||||
| 2031 Notes and 2034 Notes | Senior Notes | Subsequent Event | |||||||||
| Debt Instrument [Line Items] | |||||||||
| Debt instrument face amount | $ 1,000,000,000 | ||||||||
| Proceeds from issuance of long-term debt | 993,000,000 | ||||||||
| Debt issuance costs | 13,000,000 | ||||||||
| 2031 Notes | Senior Notes | Debt Instrument, Redemption, Period One | |||||||||
| Debt Instrument [Line Items] | |||||||||
| Redemption prices as percentage of principal amount | 103.75% | ||||||||
| 2031 Notes | Senior Notes | Subsequent Event | |||||||||
| Debt Instrument [Line Items] | |||||||||
| Debt instrument face amount | $ 600,000,000 | ||||||||
| Stated interest rate | 7.50% | ||||||||
| 2034 Notes | Senior Notes | Debt Instrument, Redemption, Period One | |||||||||
| Debt Instrument [Line Items] | |||||||||
| Redemption prices as percentage of principal amount | 103.938% | ||||||||
| 2034 Notes | Senior Notes | Subsequent Event | |||||||||
| Debt Instrument [Line Items] | |||||||||
| Debt instrument face amount | $ 400,000,000 | ||||||||
| Stated interest rate | 7.875% | ||||||||
| 8.500% Senior Notes, due January 15, 2029 | Senior Notes | |||||||||
| Debt Instrument [Line Items] | |||||||||
| Debt instrument face amount | $ 600,000,000 | ||||||||
| Stated interest rate | 8.50% | ||||||||
| 8.500% Senior Notes, due January 15, 2029 | Senior Notes | Debt Instrument, Redemption, Period One | |||||||||
| Debt Instrument [Line Items] | |||||||||
| Redemption prices as percentage of principal amount | 104.25% | ||||||||
| 8.500% Senior Notes, due January 15, 2029 | Senior Notes | Subsequent Event | Debt Instrument, Redemption, Period One | |||||||||
| Debt Instrument [Line Items] | |||||||||
| Repayments of senior debt | $ 25,000,000 | ||||||||
| Loss on extinguishment of debt | $ 28,000,000 | ||||||||
| 5.750% Senior Notes, due February 2028 | Senior Notes | |||||||||
| Debt Instrument [Line Items] | |||||||||
| Debt instrument face amount | $ 400,000,000 | ||||||||
| Stated interest rate | 5.75% | ||||||||
| Minimum percentage of notes held in order to cause acceleration of notes upon occurrence of events of default | 25.00% | ||||||||
| 5.750% Senior Notes, due February 2028 | Senior Notes | Debt Instrument, Redemption, Period One | |||||||||
| Debt Instrument [Line Items] | |||||||||
| Redemption prices as percentage of principal amount | 100.958% | ||||||||
| 5.750% Senior Notes, due February 2028 | Senior Notes | Subsequent Event | |||||||||
| Debt Instrument [Line Items] | |||||||||
| Repayments of senior debt | $ 217,000,000 | ||||||||
| Accrued and unpaid interest settled | $ 1,000,000 | ||||||||
| 5.750% Senior Notes, due February 2028 | Senior Notes | Subsequent Event | Forecast | |||||||||
| Debt Instrument [Line Items] | |||||||||
| Loss on extinguishment of debt | $ 1,000,000 | ||||||||
Long-Term Debt and Finance Lease Obligations - 2031 Notes and 2034 Notes Redemption (Details) - Senior Notes |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| 2031 Notes | Debt Instrument, Redemption, Period One | |
| Debt Instrument, Redemption [Line Items] | |
| Redemption prices as percentage of principal amount | 103.75% |
| 2031 Notes | Debt Instrument, Redemption, Period Two | |
| Debt Instrument, Redemption [Line Items] | |
| Redemption prices as percentage of principal amount | 101.875% |
| 2031 Notes | Debt Instrument, Redemption, Period Three | |
| Debt Instrument, Redemption [Line Items] | |
| Redemption prices as percentage of principal amount | 100.00% |
| 2034 Notes | Debt Instrument, Redemption, Period One | |
| Debt Instrument, Redemption [Line Items] | |
| Redemption prices as percentage of principal amount | 103.938% |
| 2034 Notes | Debt Instrument, Redemption, Period Two | |
| Debt Instrument, Redemption [Line Items] | |
| Redemption prices as percentage of principal amount | 101.969% |
| 2034 Notes | Debt Instrument, Redemption, Period Three | |
| Debt Instrument, Redemption [Line Items] | |
| Redemption prices as percentage of principal amount | 100.00% |
Long-Term Debt and Finance Lease Obligations - 2029 Notes Redemption (Details) - 8.500% Senior Notes, due January 15, 2029 - Senior Notes |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Debt Instrument, Redemption, Period One | |
| Debt Instrument, Redemption [Line Items] | |
| Redemption prices as percentage of principal amount | 104.25% |
| Debt Instrument, Redemption, Period Two | |
| Debt Instrument, Redemption [Line Items] | |
| Redemption prices as percentage of principal amount | 102.125% |
| Debt Instrument, Redemption, Period Three | |
| Debt Instrument, Redemption [Line Items] | |
| Redemption prices as percentage of principal amount | 100.00% |
Long-Term Debt and Finance Lease Obligations - 2028 Notes, Redemption (Details) - 5.750% Senior Notes, due February 2028 - Senior Notes |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Debt Instrument, Redemption, Period One | |
| Debt Instrument, Redemption [Line Items] | |
| Redemption prices as percentage of principal amount | 100.958% |
| Debt Instrument, Redemption, Period Two | |
| Debt Instrument, Redemption [Line Items] | |
| Redemption prices as percentage of principal amount | 100.00% |
Long-Term Debt and Finance Lease Obligations - Petroleum Segment (Details) - USD ($) $ in Millions |
3 Months Ended | 12 Months Ended | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
Feb. 12, 2026 |
Dec. 31, 2025 |
Jul. 25, 2025 |
Jun. 30, 2025 |
Dec. 19, 2024 |
Mar. 31, 2026 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
Sep. 25, 2024 |
Sep. 24, 2024 |
|
| Debt Instrument [Line Items] | |||||||||||
| Proceeds from issuance of long-term debt | $ 0 | $ 325 | $ 600 | ||||||||
| Repayment on term loan | $ 168 | $ 0 | $ 0 | ||||||||
| Term Loan | Line of Credit | Secured Debt | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Maximum borrowing capacity | $ 325 | ||||||||||
| Proceeds from issuance of long-term debt | $ 318 | ||||||||||
| Periodic payment, percent of principal | 0.25% | ||||||||||
| Term Loan | Line of Credit | Secured Debt | Subsequent Event | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Repayment on term loan | $ 1 | ||||||||||
| Term Loan | Line of Credit | Secured Debt | Subsequent Event | Forecast | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Loss on extinguishment of debt | $ 3 | ||||||||||
| Term Loan | Line of Credit | Petroleum Segment | Secured Debt | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Repayment on term loan | $ 75 | $ 20 | $ 70 | ||||||||
| Loss on extinguishment of debt | $ 3 | ||||||||||
| Term Loan | Line of Credit | Secured Overnight Financing Rate (SOFR) | Secured Debt | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Basis spread on variable rate | 4.00% | ||||||||||
| Term Loan | Line of Credit | Base Rate | Secured Debt | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Basis spread on variable rate | 3.00% | ||||||||||
| CVR Energy’s Amended and Restated ABL Credit Agreement (“CVR Energy ABL”) | Line of Credit | Revolving Credit Facility | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Maximum borrowing capacity | $ 345 | $ 275 | |||||||||
| Line of credit facility, accordion feature, increase limit | $ 70 | ||||||||||
| CVR Energy’s Amended and Restated ABL Credit Agreement (“CVR Energy ABL”) | Line of Credit | Revolving Credit Facility | Subsequent Event | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Maximum borrowing capacity | 550 | ||||||||||
| Incremental facility, increase limit | $ 700 | ||||||||||
| CVR Energy’s Amended and Restated ABL Credit Agreement (“CVR Energy ABL”) | Line of Credit | Revolving Credit Facility | Wells Fargo Bank National Association | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Maximum borrowing capacity | 275 | $ 275 | |||||||||
| Incremental facility, increase limit | 125 | 125 | |||||||||
| CVR Energy’s Amended and Restated ABL Credit Agreement (“CVR Energy ABL”) | Line of Credit | Swingline Loans | Wells Fargo Bank National Association | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Maximum borrowing capacity | 30 | 30 | |||||||||
| CVR Energy’s Amended and Restated ABL Credit Agreement (“CVR Energy ABL”) | Line of Credit | Letter of Credit | Wells Fargo Bank National Association | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Maximum borrowing capacity | 60 | 60 | |||||||||
| CVR Energy’s Amended and Restated ABL Credit Agreement (“CVR Energy ABL”) | Line of Credit | Letter of Credit, Increased By Agent | Wells Fargo Bank National Association | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Maximum borrowing capacity | 100 | 100 | |||||||||
| CVR Energy’s Amended and Restated ABL Credit Agreement (“CVR Energy ABL”) | Line of Credit | Petroleum Segment | Revolving Credit Facility | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Maximum borrowing capacity | $ 258 | $ 258 | |||||||||
| CVR Energy’s Amended and Restated ABL Credit Agreement (“CVR Energy ABL”) | Line of Credit | Secured Overnight Financing Rate (SOFR) | Revolving Credit Facility | Quarterly Excess Availability Greater Than 50% | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Basis spread on variable rate | 1.50% | ||||||||||
| CVR Energy’s Amended and Restated ABL Credit Agreement (“CVR Energy ABL”) | Line of Credit | Secured Overnight Financing Rate (SOFR) | Revolving Credit Facility | Quarterly Excess Availability Not Greater Than 50% | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Basis spread on variable rate | 1.75% | ||||||||||
| CVR Energy’s Amended and Restated ABL Credit Agreement (“CVR Energy ABL”) | Line of Credit | Base Rate | Revolving Credit Facility | Quarterly Excess Availability Greater Than 50% | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Basis spread on variable rate | 0.50% | ||||||||||
| CVR Energy’s Amended and Restated ABL Credit Agreement (“CVR Energy ABL”) | Line of Credit | Base Rate | Revolving Credit Facility | Quarterly Excess Availability Not Greater Than 50% | |||||||||||
| Debt Instrument [Line Items] | |||||||||||
| Basis spread on variable rate | 0.75% | ||||||||||
Long-Term Debt and Finance Lease Obligations - Nitrogen Fertilizer Segment (Details) - USD ($) |
12 Months Ended | ||
|---|---|---|---|
Sep. 26, 2023 |
Dec. 31, 2025 |
Jun. 23, 2021 |
|
| 6.125% Senior Secured Notes, due June 2028 | Debt Instrument, Redemption, Period One | |||
| Debt Instrument [Line Items] | |||
| Redemption of notes, percentage of par value at which notes were repurchased | 100.00% | ||
| 6.125% Senior Secured Notes, due June 2028 | Senior Notes | Nitrogen Fertilizer Segment | |||
| Debt Instrument [Line Items] | |||
| Debt instrument face amount | $ 550,000,000 | ||
| Stated interest rate | 6.125% | 6.125% | |
| CVR Partners’ Credit Agreement (“CVR Partners ABL”) | Line of Credit | Revolving Credit Facility | CVR Partners | |||
| Debt Instrument [Line Items] | |||
| Incremental facility, increase limit | $ 15,000,000 | ||
| Maximum borrowing capacity | $ 50,000,000 | ||
| Line of credit facility, expiration period | 4 years | ||
| CVR Partners’ Credit Agreement (“CVR Partners ABL”) | Line of Credit | Revolving Credit Facility | CVR Partners | Quarterly Excess Availability Greater Than 75% | Secured Overnight Financing Rate (SOFR) | |||
| Debt Instrument [Line Items] | |||
| Basis spread on variable rate | 1.615% | ||
| CVR Partners’ Credit Agreement (“CVR Partners ABL”) | Line of Credit | Revolving Credit Facility | CVR Partners | Quarterly Excess Availability Greater Than 75% | Base Rate | |||
| Debt Instrument [Line Items] | |||
| Basis spread on variable rate | 0.615% | ||
| CVR Partners’ Credit Agreement (“CVR Partners ABL”) | Line of Credit | Revolving Credit Facility | CVR Partners | Quarterly Excess Availability Greater Than 50% But Less Than 75% | Secured Overnight Financing Rate (SOFR) | |||
| Debt Instrument [Line Items] | |||
| Basis spread on variable rate | 1.865% | ||
| CVR Partners’ Credit Agreement (“CVR Partners ABL”) | Line of Credit | Revolving Credit Facility | CVR Partners | Quarterly Excess Availability Greater Than 50% But Less Than 75% | Base Rate | |||
| Debt Instrument [Line Items] | |||
| Basis spread on variable rate | 0.865% | ||
| CVR Partners’ Credit Agreement (“CVR Partners ABL”) | Line of Credit | Revolving Credit Facility | CVR Partners | Quarterly Excess Availability Not Greater Than 50% | Secured Overnight Financing Rate (SOFR) | |||
| Debt Instrument [Line Items] | |||
| Basis spread on variable rate | 2.115% | ||
| CVR Partners’ Credit Agreement (“CVR Partners ABL”) | Line of Credit | Revolving Credit Facility | CVR Partners | Quarterly Excess Availability Not Greater Than 50% | Base Rate | |||
| Debt Instrument [Line Items] | |||
| Basis spread on variable rate | 1.115% | ||
| CVR Partners’ Credit Agreement (“CVR Partners ABL”) | Line of Credit | Swingline Loans | CVR Partners | |||
| Debt Instrument [Line Items] | |||
| Maximum borrowing capacity | $ 4,000,000 | ||
| CVR Partners’ Credit Agreement (“CVR Partners ABL”) | Line of Credit | Letter of Credit | CVR Partners | |||
| Debt Instrument [Line Items] | |||
| Maximum borrowing capacity | $ 10,000,000 | ||
| CVR Partners’ Credit Agreement (“CVR Partners ABL”) | Line of Credit | Nitrogen Fertilizer Segment | Revolving Credit Facility | |||
| Debt Instrument [Line Items] | |||
| Maximum borrowing capacity | $ 48,000,000 | ||
| 9.25% Senior Secured Notes, due June 2023 | Senior Notes | |||
| Debt Instrument [Line Items] | |||
| Minimum percentage of notes held in order to cause acceleration of notes upon occurrence of events of default | 25.00% |
Long-Term Debt and Finance Lease Obligations - Nitrogen Fertilizer Segment 2028 Notes, Redemption (Details) - 6.125% Senior Secured Notes, due June 2028 - Senior Notes - Nitrogen Fertilizer Segment |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Debt Instrument, Redemption, Period One | |
| Debt Instrument, Redemption [Line Items] | |
| Redemption prices as percentage of principal amount | 101.531% |
| Debt Instrument, Redemption, Period Two | |
| Debt Instrument, Redemption [Line Items] | |
| Redemption prices as percentage of principal amount | 100.00% |
Revenue - Schedule of Revenue Disaggregated by Major Product (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Disaggregation of Revenue [Line Items] | |||
| Total revenue | $ 7,162 | $ 7,610 | $ 9,247 |
| Petroleum Segment | |||
| Disaggregation of Revenue [Line Items] | |||
| Total revenue | 6,416 | 6,909 | 8,267 |
| Renewables Segment | |||
| Disaggregation of Revenue [Line Items] | |||
| Total revenue | 141 | 177 | 299 |
| Nitrogen Fertilizer Segment | |||
| Disaggregation of Revenue [Line Items] | |||
| Total revenue | 605 | 524 | 681 |
| Operating Segments | Petroleum Segment | |||
| Disaggregation of Revenue [Line Items] | |||
| Other Revenue | 578 | 379 | 233 |
| Total revenue | 6,426 | 6,920 | 8,287 |
| Operating Segments | Petroleum Segment | Gasoline | |||
| Disaggregation of Revenue [Line Items] | |||
| Revenue | 3,078 | 3,596 | 4,288 |
| Operating Segments | Petroleum Segment | Distillates | |||
| Disaggregation of Revenue [Line Items] | |||
| Revenue | 2,760 | 2,934 | 3,746 |
| Operating Segments | Renewables Segment | |||
| Disaggregation of Revenue [Line Items] | |||
| Total revenue | 312 | 289 | 559 |
| Operating Segments | Renewables Segment | Renewable diesel | |||
| Disaggregation of Revenue [Line Items] | |||
| Revenue | 119 | 103 | 194 |
| Operating Segments | Renewables Segment | Renewable fuel credits | |||
| Disaggregation of Revenue [Line Items] | |||
| Revenue | 22 | 74 | 105 |
| Operating Segments | Nitrogen Fertilizer Segment | |||
| Disaggregation of Revenue [Line Items] | |||
| Other Revenue | 51 | 52 | 60 |
| Total revenue | 606 | 525 | 681 |
| Operating Segments | Nitrogen Fertilizer Segment | Ammonia | |||
| Disaggregation of Revenue [Line Items] | |||
| Revenue | 143 | 130 | 161 |
| Operating Segments | Nitrogen Fertilizer Segment | UAN | |||
| Disaggregation of Revenue [Line Items] | |||
| Revenue | 374 | 312 | 431 |
| Operating Segments | Nitrogen Fertilizer Segment | Urea products | |||
| Disaggregation of Revenue [Line Items] | |||
| Revenue | $ 37 | $ 30 | $ 29 |
Revenue - Remaining Performance Obligation (Details) $ in Millions |
Dec. 31, 2025
USD ($)
|
|---|---|
| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 | |
| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items] | |
| Remaining performance obligation, expected timing of satisfaction, period | 1 year |
| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01 | |
| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items] | |
| Remaining performance obligation, expected timing of satisfaction, period | 1 year |
| Nitrogen Fertilizer Segment | |
| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items] | |
| Remaining performance obligation | $ 4 |
| Nitrogen Fertilizer Segment | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01 | |
| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items] | |
| Remaining performance obligation | 3 |
| Nitrogen Fertilizer Segment | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01 | |
| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items] | |
| Remaining performance obligation | $ 3 |
Revenue - Schedule of Deferred Revenue Activity (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|---|---|---|---|
| Revenue from Contract with Customer [Abstract] | |||
| Accounts receivable | $ 233 | $ 273 | $ 265 |
| Deferred revenue | 23 | 51 | 16 |
| Long-term deferred revenue | $ 21 | $ 27 | $ 33 |
Revenue - Contract Balances (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Revenue from Contract with Customer [Abstract] | |||
| Revenue recognized | $ 50 | $ 16 | |
| Deferred revenue | $ 78 | $ 49 | |
Revenue - Major Customers (Details) - Net Sales - Customer concentration |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Petroleum Segment | Customer One | |||
| Major Customers and Suppliers | |||
| Concentration risk | 12.00% | 13.00% | 15.00% |
| Petroleum Segment | Customer Two | |||
| Major Customers and Suppliers | |||
| Concentration risk | 12.00% | ||
| Renewables Segment | Customer One | |||
| Major Customers and Suppliers | |||
| Concentration risk | 50.00% | 50.00% | 50.00% |
| Renewables Segment | Customer Two | |||
| Major Customers and Suppliers | |||
| Concentration risk | 50.00% | 50.00% | 50.00% |
| Nitrogen Fertilizer Segment | Customer One | |||
| Major Customers and Suppliers | |||
| Concentration risk | 15.00% | 14.00% | 13.00% |
| Nitrogen Fertilizer Segment | Customer Two | |||
| Major Customers and Suppliers | |||
| Concentration risk | 13.00% | 12.00% | |
Derivative Financial Instruments - Schedule of Outstanding Positions Held (Details) - bbl bbl in Thousands |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| NYMEX Diesel Cracks | ||
| Derivative [Line Items] | ||
| Outstanding notional buy (sell) positions | 1,000 | 2,500 |
| Forwards | Crude | Purchase Commitments | ||
| Derivative [Line Items] | ||
| Outstanding notional buy (sell) positions | 736 | |
| Forwards | Crude | Sell Position | ||
| Derivative [Line Items] | ||
| Outstanding notional buy (sell) positions | 11 | |
| Swaps | NYMEX Diesel Cracks | Sell Position | ||
| Derivative [Line Items] | ||
| Outstanding notional buy (sell) positions | 3,120 | 63 |
| Futures | Crude | Purchase Commitments | ||
| Derivative [Line Items] | ||
| Outstanding notional buy (sell) positions | 0 | |
| Futures | Crude | Sell Position | ||
| Derivative [Line Items] | ||
| Outstanding notional buy (sell) positions | 75 | |
| Futures | ULSD | Sell Position | ||
| Derivative [Line Items] | ||
| Outstanding notional buy (sell) positions | 0 | 80 |
| Futures | Soybean | Purchase Commitments | ||
| Derivative [Line Items] | ||
| Outstanding notional buy (sell) positions | 0 | 79 |
Derivative Financial Instruments - Schedule of Offsetting Assets and Liabilities (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Derivative Instruments and Hedging Activities Disclosure [Abstract] | ||
| Derivative assets | $ 7 | $ 4 |
| Derivative liabilities | $ 0 | $ 0 |
Derivative Financial Instruments - Schedule of Gains (Losses) on Derivatives (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Commodity derivative instruments | |||
| Derivative [Line Items] | |||
| Commodity derivative instruments | $ 22 | $ 13 | $ 5 |
Derivative Financial Instruments - Additional Information (Details) - USD ($) |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Derivative Instruments and Hedging Activities Disclosure [Abstract] | ||
| Aggregate fair value of our derivative liabilities | $ 0 | $ 0 |
Fair Value Measurements - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Assets | ||
| Derivative assets | $ 7 | $ 4 |
| Liabilities | ||
| Derivative liabilities | 0 | 0 |
| Fair Value Hierarchy | ||
| Liabilities | ||
| Derivate asset, subject to master netting arrangement, collateral, obligation to return security not offset | 5 | 3 |
| Fair Value Hierarchy | Commodity derivative instruments | ||
| Assets | ||
| Derivative assets | 10 | 17 |
| Contract netting | (3) | (13) |
| Collateral netting | 0 | 0 |
| Net value | 7 | 4 |
| Liabilities | ||
| Derivative liabilities | 3 | 13 |
| Contract netting | (3) | (13) |
| Collateral netting | 0 | 0 |
| Net value | 0 | 0 |
| Fair Value Hierarchy | RFS | ||
| Liabilities | ||
| Derivative liabilities | 72 | 323 |
| Contract netting | 0 | 0 |
| Collateral netting | 0 | 0 |
| Net value | 72 | 323 |
| Fair Value Hierarchy | Level 1 | Commodity derivative instruments | ||
| Assets | ||
| Derivative assets | 0 | 0 |
| Liabilities | ||
| Derivative liabilities | 0 | 0 |
| Fair Value Hierarchy | Level 1 | RFS | ||
| Liabilities | ||
| Derivative liabilities | 0 | 0 |
| Fair Value Hierarchy | Level 2 | Commodity derivative instruments | ||
| Assets | ||
| Derivative assets | 10 | 17 |
| Liabilities | ||
| Derivative liabilities | 3 | 13 |
| Fair Value Hierarchy | Level 2 | RFS | ||
| Liabilities | ||
| Derivative liabilities | 72 | 323 |
| Fair Value Hierarchy | Level 3 | Commodity derivative instruments | ||
| Assets | ||
| Derivative assets | 0 | 0 |
| Liabilities | ||
| Derivative liabilities | 0 | 0 |
| Fair Value Hierarchy | Level 3 | RFS | ||
| Liabilities | ||
| Derivative liabilities | $ 0 | $ 0 |
Fair Value Measurements - Additional Information (Details) - USD ($) $ in Millions |
3 Months Ended | ||
|---|---|---|---|
Mar. 31, 2023 |
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | |||
| Cash, cash equivalents, and reserved funds, carrying value | $ 511 | $ 987 | |
| Long-term debt | 1,700 | 1,900 | |
| Level 1 | |||
| Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | |||
| Cash, cash equivalents, and reserved funds, fair value | 511 | 987 | |
| Level 2 | |||
| Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | |||
| Long-term debt, fair value | $ 1,600 | $ 1,500 | |
| CVRP JV | |||
| Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | |||
| CVRP JV inception | $ 46 |
Share-Based Compensation - Additional Information (Details) |
12 Months Ended | |||
|---|---|---|---|---|
|
Nov. 01, 2017
USD ($)
$ / shares
|
Dec. 31, 2025
USD ($)
plan
shares
|
Dec. 31, 2024
USD ($)
|
Dec. 31, 2023
USD ($)
|
|
| Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ||||
| Total tax benefit recognized during the year related to compensation expense | $ | $ 10,000,000 | $ 4,000,000 | $ 9,000,000 | |
| Liability for cash settled nonvested awards and associated dividend and distribution equivalent rights | $ | 19,000,000 | 10,000,000 | ||
| Amount of payout | $ | $ 32,000,000 | 21,000,000 | 54,000,000 | |
| Number of defined-contribution 401(k) plans | plan | 2 | |||
| Matching contribution, percent | 100.00% | |||
| Percent of eligible compensation contributed by participants | 6.00% | |||
| Vesting period | 3 years | |||
| Matching contributions made by the company | $ | $ 13,000,000 | $ 13,000,000 | $ 12,000,000 | |
| Share-Based Payment Arrangement | ||||
| Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ||||
| Number of shares right to receive cash payment on vesting equal to fair market value (in shares) | shares | 1 | |||
| Vesting period | 3 years | |||
| Share-Based Payment Arrangement | Vesting Year One | ||||
| Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ||||
| Award vesting percentage | 33.33% | |||
| Share-Based Payment Arrangement | Vesting Year Two | ||||
| Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ||||
| Award vesting percentage | 33.33% | |||
| Share-Based Payment Arrangement | Vesting Year Three | ||||
| Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ||||
| Award vesting percentage | 33.33% | |||
| CVR Energy LTIP and CVR Partner LTIP | ||||
| Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ||||
| Number of shares right to receive (in shares) | shares | 1 | |||
| Number of shares right to receive cash payment on vesting equal to fair market value (in shares) | shares | 1 | |||
| CVR Energy LTIP | ||||
| Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ||||
| Number of shares or units available for future grants (in shares) | shares | 7,500,000 | |||
| CVR Partners LTIP | ||||
| Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ||||
| Number of shares or units available for future grants (in shares) | shares | 500,000 | |||
| CEO Performance Award | Performance Unit Awards | ||||
| Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | ||||
| Maximum cash payment | $ | $ 10,000,000 | |||
| Period for determination of cash payment value | 30 days | |||
| Maximum price per share to trigger maximum cash payment (in dollars per share) | $ / shares | $ 60 | |||
Share-Based Compensation - Schedule of Incentive and Phantom Unit Awards Activity (Details) - Share-Based Payment Arrangement - USD ($) $ / shares in Units, $ in Millions |
12 Months Ended | |
|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Shares or Units | ||
| Non-vested at the beginning of the period (in shares) | 1,947,270 | |
| Granted (in shares) | 750,602 | |
| Vested (in shares) | (803,412) | |
| Forfeited (in shares) | (235,767) | |
| Non-vested at the end of the period (in shares) | 1,658,693 | |
| Weighted-Average Grant-Date Fair Value (per share or unit) | ||
| Non-vested at the beginning of the period (in dollars per share) | $ 26.25 | |
| Granted (in dollars per share) | 35.71 | |
| Vested (in dollars per share) | 28.01 | |
| Forfeited (in dollars per share) | 25.99 | |
| Non-vested at the end of the period (in dollars per share) | $ 29.73 | |
| Aggregate Intrinsic Value | $ 50 | $ 43 |
| CVR Energy LTIP | ||
| Shares or Units | ||
| Vested (in shares) | (382,952) | |
| Forfeited (in shares) | (178,068) | |
| Weighted-Average Grant-Date Fair Value (per share or unit) | ||
| Vested (in dollars per share) | $ 19.88 | |
| Forfeited (in dollars per share) | $ 23.39 |
Share-Based Compensation - Schedule of Share-based Compensation Activity (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | |||
| Expenses | $ 42 | $ 15 | $ 34 |
| Unrecognized Expense | 40 | ||
| Incentive Units | |||
| Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | |||
| Expenses | 35 | 10 | 28 |
| Unrecognized Expense | $ 32 | ||
| Weighted-Average Remaining Years | 1 year 9 months 18 days | ||
| CVR Partners - Phantom Units | CVR Partners | CVR Partners Long Term Incentive Plan | |||
| Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | |||
| Expenses | $ 7 | $ 5 | $ 6 |
| Unrecognized Expense | $ 8 | ||
| Weighted-Average Remaining Years | 1 year 8 months 12 days | ||
Income Taxes - Additional Information (Details) - USD ($) |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|---|---|---|---|
| Income Taxes [Line Items] | |||
| Taxes receivable | $ 2,000,000 | $ 11,000,000 | |
| Valuation allowance | 0 | 0 | |
| Unrecognized tax benefits which, if recognized, would impact the company's effective tax rate | 1,000,000 | $ 1,000,000 | $ 1,000,000 |
| Federal | |||
| Income Taxes [Line Items] | |||
| Net operating loss carry forward | 31,000,000 | ||
| State | |||
| Income Taxes [Line Items] | |||
| Tax credit carry-forwards | $ 33,000,000 |
Income Taxes - Schedule of Income Tax (Benefit) Expense (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Current: | |||
| Federal | $ (1) | $ 23 | $ 118 |
| State | (1) | 0 | 9 |
| Total current | (2) | 23 | 127 |
| Deferred: | |||
| Federal | 12 | (33) | 73 |
| State | (20) | (16) | 7 |
| Total deferred | (8) | (49) | 80 |
| Total income tax (benefit) expense | $ (10) | $ (26) | $ 207 |
Income Taxes - Schedule of Reconciliation of Total Income Tax (Benefit) Expense (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract] | |||
| U.S. Federal Statutory Tax Rate | $ 17 | $ 4 | $ 228 |
| State income taxes, net of federal income tax effect | (8) | (4) | 33 |
| State tax incentives, net of federal income tax effect | (9) | (9) | (11) |
| Renewable fuel incentives | 0 | (10) | (15) |
| Noncontrolling interest | (13) | (8) | (23) |
| Executive compensation | 3 | 1 | 4 |
| Other | 0 | 0 | 1 |
| Changes in Unrecognized Tax Benefits | 0 | 0 | (10) |
| Total income tax (benefit) expense | $ (10) | $ (26) | $ 207 |
| Effective Income Tax Rate Reconciliation, Percent [Abstract] | |||
| U.S. Federal Statutory Tax Rate | 21.00% | 21.00% | 21.00% |
| State income taxes, net of federal income tax effect | (10.00%) | (21.10%) | 3.00% |
| State tax incentives, net of federal income tax effect | (11.00%) | (47.50%) | (1.00%) |
| Renewable fuel incentives | 0.00% | (52.70%) | (1.40%) |
| Noncontrolling interest | (16.30%) | (42.20%) | (2.10%) |
| Executive compensation | 3.80% | 5.30% | 0.40% |
| Other | 0.00% | 0.00% | 0.10% |
| Changes in Unrecognized Tax Benefits | 0.00% | 0.00% | (0.90%) |
| Effective Tax Rate | (12.50%) | (137.20%) | 19.10% |
Income Taxes - Schedule of Income Taxes Paid (Net of Refunds Received) (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Income Taxes [Line Items] | |||
| Federal | $ (7) | $ 51 | $ 78 |
| State | |||
| Total state | (4) | 9 | 15 |
| Total income taxes paid (refunded) | (11) | 60 | 93 |
| Arkansas | |||
| State | |||
| Total state | (1) | 0 | 0 |
| Kansas | |||
| State | |||
| Total state | (3) | 7 | 8 |
| Other | |||
| State | |||
| Total state | $ 0 | $ 2 | $ 7 |
Income Taxes - Schedule of Income Tax Effect of Temporary Differences (Details) - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Deferred income tax assets: | ||
| Personnel accruals | $ 11 | $ 10 |
| Right of use lease liability | 13 | 14 |
| Contingent liabilities | 15 | 56 |
| State tax credit carryforward, net | 26 | 17 |
| Net operating loss carryforward | 8 | 0 |
| Interest expense | 12 | 2 |
| Other | 2 | 1 |
| Total gross deferred income tax assets | 87 | 100 |
| Deferred income tax liabilities: | ||
| Unrealized gains/losses | (2) | (1) |
| Right of use lease asset | (13) | (14) |
| Investment in CVR Partners | (50) | (55) |
| Property, plant and equipment | (229) | (274) |
| Turnaround costs | (59) | (31) |
| Other | (3) | (2) |
| Total gross deferred income tax liabilities | (356) | (377) |
| Net deferred income tax liabilities | $ (269) | $ (277) |
Income Taxes - Schedule of Reconciliation of the Unrecognized Tax Benefits (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Reconciliation of the unrecognized tax benefits | |||
| Unrecognized tax benefits, beginning balance | $ 1 | $ 1 | $ 11 |
| Reductions related to expirations from statute of limitations | 0 | 0 | (10) |
| Unrecognized tax benefits, ending balance | $ 1 | $ 1 | $ 1 |
Commitments and Contingencies - Schedule of Minimum Required Payments for Unconditional Purchase Obligations (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Unconditional Purchase Obligations | |||
| 2026 | $ 82 | ||
| 2027 | 99 | ||
| 2028 | 98 | ||
| 2029 | 96 | ||
| 2030 | 91 | ||
| Thereafter | 577 | ||
| Unconditional purchase obligations | 1,043 | ||
| Amounts purchased under supply agreements | $ 71 | $ 75 | $ 72 |
Commitments and Contingencies - Crude Oil Supply Agreement (Details) - renewal |
12 Months Ended | |||
|---|---|---|---|---|
Jul. 29, 2025 |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Contracted Volume | Supplier Concentration Risk | Petroleum Segment | ||||
| Loss Contingencies [Line Items] | ||||
| Volume contracted throughout Vitol as percentage of total crude oil purchases | 23.00% | 21.00% | 26.00% | |
| Gunvor Crude Oil Supply Agreement | ||||
| Loss Contingencies [Line Items] | ||||
| Number of automatic renewals | 2 | |||
| Renewal term of agreement | 1 year | |||
| Notice of renewal period termination | 180 days | |||
Commitment and Contingencies - 45Q Transaction (Details) - CVRP JV - Collaborative Arrangement, Transaction with Party to Collaborative Arrangement and Third Party - CRNF $ in Millions |
12 Months Ended |
|---|---|
|
Dec. 31, 2025
USD ($)
| |
| Loss Contingencies [Line Items] | |
| Collaborative arrangement, fee threshold per year | $ 15 |
| Fees threshold cap | $ 45 |
Commitments and Contingencies - Renewable Fuel Standard (Details) $ in Millions |
1 Months Ended | 12 Months Ended | 60 Months Ended | |||
|---|---|---|---|---|---|---|
Aug. 22, 2025 |
Sep. 30, 2025 |
Dec. 31, 2025
USD ($)
|
Dec. 31, 2024
USD ($)
|
Dec. 31, 2023
USD ($)
|
Dec. 31, 2024
USD ($)
|
|
| Loss Contingencies [Line Items] | ||||||
| Waiver percentage, year one | 100 | |||||
| Waiver percentage, year three | 100 | |||||
| Waiver percentage, year two | 50 | |||||
| Waiver percentage, year four | 50 | |||||
| Waiver percentage, year five | 50 | 1 | ||||
| Waiver percentage, year six | 50 | 1 | ||||
| Waiver percentage, year seven | 0.50 | |||||
| RIN obligation, reduced | $ 424 | |||||
| Increase (decrease) accrued obligation | 488 | |||||
| EHS | Petroleum Segment | ||||||
| Loss Contingencies [Line Items] | ||||||
| Expense (benefit) for compliance with RFS | $ (94) | $ 46 | $ (114) | |||
| RFS obligation | $ 72 | $ 323 | $ 323 | |||
Commitments and Contingencies - Litigation (Details) $ in Millions |
1 Months Ended | |||
|---|---|---|---|---|
|
Jan. 31, 2026
USD ($)
plaintiff
|
Jan. 31, 2025
plaintiff
|
Aug. 31, 2022
USD ($)
|
Dec. 31, 2025
lawsuit
|
|
| Call Option Lawsuits | ||||
| Loss Contingencies [Line Items] | ||||
| Number of lawsuits pending | lawsuit | 2 | |||
| Indemnity insurance, coverage limit | $ | $ 50 | |||
| Wynnewood 2023 Fire Claim | ||||
| Loss Contingencies [Line Items] | ||||
| Number of plaintiffs | plaintiff | 3 | |||
| Kansas Environmental Claims | Subsequent Event | ||||
| Loss Contingencies [Line Items] | ||||
| Number of plaintiffs | plaintiff | 3 | |||
| Loss contingency, damages sought | $ | $ 5 | |||
Commitments and Contingencies - Environmental, Health, and Safety ("EHS") Matters (Details) - EHS - USD ($) $ in Millions |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Loss Contingencies [Line Items] | ||
| Environmental loss contingency, statement of financial position [extensible enumeration] | Other current liabilities (including $48 and $75, respectively, of VIE), Other long-term liabilities (including $38 and $46, respectively, of VIE) | Other current liabilities (including $48 and $75, respectively, of VIE), Other long-term liabilities (including $38 and $46, respectively, of VIE) |
| Environmental accruals | $ 3 | $ 3 |
Business Segments - Additional Information (Details) |
12 Months Ended |
|---|---|
|
Dec. 31, 2025
segment
| |
| Segment Reporting [Abstract] | |
| Number of operating segments | 3 |
| Number of reportable segments | 3 |
Business Segments - Schedule of of Operating Results, Capital Expenditures, and Total Asset Information by Segment (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Segment Reporting Information [Line Items] | |||
| Net sales | $ 7,162 | $ 7,610 | $ 9,247 |
| Cost of materials and other | 5,722 | 6,448 | 7,013 |
| Direct operating expenses (exclusive of depreciation and amortization) | 700 | 667 | 670 |
| Selling, general and administrative expenses (exclusive of depreciation and amortization) | 148 | 139 | 141 |
| Depreciation and amortization | 403 | 298 | 298 |
| Loss on asset disposals | 7 | 2 | |
| Operating income | 182 | 58 | 1,123 |
| Reconciliation of Segment operating income (loss) to Net income: | |||
| Interest expense, net | (108) | (77) | (52) |
| Other income, net | 6 | 38 | 14 |
| Income tax expense (benefit) | 10 | 26 | (207) |
| Net income | 90 | 45 | 878 |
| Other segment disclosures: | |||
| Interest income | 31 | 38 | 38 |
| Interest expense | (139) | (115) | (90) |
| Capital expenditures | 197 | 181 | 197 |
| Assets | 3,706 | 4,263 | |
| Petroleum Segment | |||
| Segment Reporting Information [Line Items] | |||
| Net sales | 6,416 | 6,909 | 8,267 |
| Renewables Segment | |||
| Segment Reporting Information [Line Items] | |||
| Net sales | 141 | 177 | 299 |
| Nitrogen Fertilizer Segment | |||
| Segment Reporting Information [Line Items] | |||
| Net sales | 605 | 524 | 681 |
| Operating Segments | Petroleum Segment | |||
| Segment Reporting Information [Line Items] | |||
| Net sales | 6,426 | 6,920 | 8,287 |
| Cost of materials and other | 5,520 | 6,236 | 6,629 |
| Direct operating expenses (exclusive of depreciation and amortization) | 415 | 421 | 406 |
| Selling, general and administrative expenses (exclusive of depreciation and amortization) | 84 | 77 | 81 |
| Depreciation and amortization | 194 | 174 | 189 |
| Loss on asset disposals | 2 | 0 | |
| Operating income | 211 | 12 | 982 |
| Other segment disclosures: | |||
| Interest income | 18 | 22 | 75 |
| Interest expense | (28) | (1) | 0 |
| Capital expenditures | 135 | 128 | 108 |
| Assets | 2,987 | 3,288 | |
| Operating Segments | Renewables Segment | |||
| Segment Reporting Information [Line Items] | |||
| Net sales | 312 | 289 | 559 |
| Cost of materials and other | 288 | 245 | 537 |
| Direct operating expenses (exclusive of depreciation and amortization) | 30 | 31 | 28 |
| Selling, general and administrative expenses (exclusive of depreciation and amortization) | 12 | 10 | 11 |
| Depreciation and amortization | 115 | 25 | 20 |
| Loss on asset disposals | 4 | 0 | |
| Operating income | (137) | (22) | (37) |
| Other segment disclosures: | |||
| Interest income | 1 | 1 | 2 |
| Interest expense | (1) | 0 | (1) |
| Capital expenditures | 4 | 11 | 56 |
| Assets | 294 | 420 | |
| Operating Segments | Nitrogen Fertilizer Segment | |||
| Segment Reporting Information [Line Items] | |||
| Net sales | 606 | 525 | 681 |
| Cost of materials and other | 107 | 104 | 134 |
| Direct operating expenses (exclusive of depreciation and amortization) | 254 | 214 | 235 |
| Selling, general and administrative expenses (exclusive of depreciation and amortization) | 33 | 29 | 30 |
| Depreciation and amortization | 82 | 88 | 80 |
| Loss on asset disposals | 1 | 1 | |
| Operating income | 129 | 90 | 201 |
| Other segment disclosures: | |||
| Interest income | 6 | 4 | 6 |
| Interest expense | (36) | (34) | (35) |
| Capital expenditures | 57 | 37 | 29 |
| Assets | 969 | 1,019 | |
| Corporate And Eliminations | |||
| Segment Reporting Information [Line Items] | |||
| Net sales | (182) | (124) | (280) |
| Other segment disclosures: | |||
| Assets | (544) | (464) | |
| Other/Eliminations | |||
| Segment Reporting Information [Line Items] | |||
| Net sales | 0 | 0 | 0 |
| Cost of materials and other | (193) | (137) | (287) |
| Direct operating expenses (exclusive of depreciation and amortization) | 1 | 1 | 1 |
| Selling, general and administrative expenses (exclusive of depreciation and amortization) | 19 | 23 | 19 |
| Depreciation and amortization | 12 | 11 | 9 |
| Loss on asset disposals | 0 | 1 | |
| Operating income | (21) | (22) | (23) |
| Other segment disclosures: | |||
| Interest income | 6 | 11 | (45) |
| Interest expense | (74) | (80) | (54) |
| Capital expenditures | 1 | 5 | 4 |
| Inter-segment fees and sales | |||
| Segment Reporting Information [Line Items] | |||
| Net sales | (182) | (124) | (280) |
| Inter-segment fees and sales | Petroleum Segment | |||
| Segment Reporting Information [Line Items] | |||
| Net sales | (10) | (11) | (20) |
| Inter-segment fees and sales | Renewables Segment | |||
| Segment Reporting Information [Line Items] | |||
| Net sales | (171) | (112) | (260) |
| Inter-segment fees and sales | Nitrogen Fertilizer Segment | |||
| Segment Reporting Information [Line Items] | |||
| Net sales | $ (1) | $ (1) | $ 0 |
Supplemental Cash Flow Information (Details) - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Supplemental disclosures: | |||
| Cash paid for interest | $ 142 | $ 112 | $ 95 |
| Cash paid for amounts included in the measurement of lease liabilities: | |||
| Operating cash flows from operating leases | 21 | 19 | 19 |
| Operating cash flows from finance leases | 6 | 4 | 4 |
| Financing cash flows from finance leases | 10 | 10 | 6 |
| Noncash investing and financing activities: | |||
| Change in capital expenditures included in accounts payable | 12 | 2 | (8) |
| Change in turnaround expenditures included in accounts payable | (7) | 5 | 3 |
| ROU assets obtained in exchange for new or modified operating lease liabilities | 5 | 37 | 21 |
| ROU assets obtained in exchange for new or modified finance lease liabilities | $ 14 | $ 26 | $ 2 |
Related Party Transactions - Schedule of Expenses from Related Parties (Details) - USD ($) $ in Millions |
12 Months Ended | |||
|---|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 23, 2024 |
|
| Related Party Transaction [Line Items] | ||||
| Sales to related parties: | $ 7,162 | $ 7,610 | $ 9,247 | |
| Dividends | 0 | 151 | 453 | |
| Midway JV | ||||
| Related Party Transaction [Line Items] | ||||
| Ownership percentage in joint venture | 50.00% | |||
| Related Party | CVRP JV CO Contract | ||||
| Related Party Transaction [Line Items] | ||||
| Sales to related parties: | 2 | 3 | 4 | |
| Related Party | Enable Joint Venture Transportation Agreement | ||||
| Related Party Transaction [Line Items] | ||||
| Purchases from related parties: | 13 | 13 | 12 | |
| Related Party | Midway Joint Venture Agreement | ||||
| Related Party Transaction [Line Items] | ||||
| Purchases from related parties: | 0 | 26 | 24 | |
| Dividends | ||||
| Related Party Transaction [Line Items] | ||||
| Dividends | $ 0 | $ 100 | $ 311 | |
Related Party Transactions - Enable Joint Venture Transportation and Terminalling Services Agreements (Narrative) (Details) |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Joint Venture Agreement | CVR Refining | |
| Related Party Transaction [Line Items] | |
| Initial term of agreement | 20 years |
Related Party Transactions - Schedule of Dividends to CVR Energy Stockholders (Details) - USD ($) $ / shares in Units, $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Related Party Transaction [Line Items] | |||
| Dividends paid | $ 0 | $ 151 | $ 453 |
| O 2025 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividend per share (in dollars per share) | $ 0 | ||
| Dividends paid | $ 0 | ||
| O 2024 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividend per share (in dollars per share) | $ 1.50 | ||
| Dividends paid | $ 151 | ||
| O 2023 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividend per share (in dollars per share) | $ 2.00 | ||
| Dividends paid | $ 201 | ||
| S 2025 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividend per share (in dollars per share) | $ 0 | ||
| Dividends paid | $ 0 | ||
| S 2024 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividend per share (in dollars per share) | $ 0 | ||
| Dividends paid | $ 0 | ||
| S 2023 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividend per share (in dollars per share) | $ 2.50 | ||
| Dividends paid | $ 251 | ||
| Public shareholders | O 2025 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividends paid | 0 | ||
| Public shareholders | O 2024 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividends paid | 51 | ||
| Public shareholders | O 2023 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividends paid | 61 | ||
| Public shareholders | S 2025 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividends paid | 0 | ||
| Public shareholders | S 2024 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividends paid | 0 | ||
| Public shareholders | S 2023 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividends paid | 80 | ||
| IEP | O 2025 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividends paid | 0 | ||
| IEP | O 2024 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividends paid | 100 | ||
| IEP | O 2023 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividends paid | 140 | ||
| IEP | S 2025 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividends paid | $ 0 | ||
| IEP | S 2024 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividends paid | $ 0 | ||
| IEP | S 2023 A Dividends | |||
| Related Party Transaction [Line Items] | |||
| Dividends paid | $ 171 | ||
Related Party Transactions - Schedule of Distributions to CVR Partners' Unitholders (Details) - CVR Partners - USD ($) $ / shares in Units, $ in Thousands |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Related Party Transaction [Line Items] | |||
| Total distributions paid | $ 125,990 | $ 70,710 | $ 281,364 |
| Distributions per common unit (in dollars per share) | $ 11.92 | $ 6.69 | $ 26.62 |
| CVR Energy | |||
| Related Party Transaction [Line Items] | |||
| Total distributions paid | $ 46,393 | $ 26,037 | $ 103,605 |
| IEP | |||
| Related Party Transaction [Line Items] | |||
| Total distributions paid | 3,074 | 0 | 0 |
| Common Unitholders [Member] | |||
| Related Party Transaction [Line Items] | |||
| Total distributions paid | $ 76,524 | $ 44,673 | $ 177,759 |
Related Party Transactions - Distributions to CVR Partners' Unitholders (Narrative) (Details) - Subsequent Event - USD ($) $ / shares in Units, $ in Millions |
Mar. 09, 2026 |
Feb. 18, 2026 |
|---|---|---|
| CVR Partners | ||
| Related Party Transaction [Line Items] | ||
| Distributions declared (in dollars per share) | $ 0.37 | |
| Distributions declared | $ 4 | |
| CVR Energy | Forecast | ||
| Related Party Transaction [Line Items] | ||
| Proceeds from distribution | $ 1 | |
| IEP | Forecast | ||
| Related Party Transaction [Line Items] | ||
| Proceeds from distribution | $ 1 |