CVR Energy, Inc. and its subsidiaries (CVR Energy) is an independent refiner and marketer of transportation fuels. In addition, the Company owns the interests (other than the managing general partner interest and associated incentive distribution rights (the IDRs)) in CVR Partners, LP (the Partnership), a limited partnership, which produces nitrogen fertilizers in the form of ammonia and UAN. The Company operates in two business segments: petroleum and nitrogen fertilizer. The petroleum business consists of 115,000 barrels per day (bpd) complex full coking medium sour crude refinery in Coffeyville, Kansas. The nitrogen fertilizer business consists of a nitrogen fertilizer manufacturing facility comprised of a 1,225 ton-per-day ammonia unit, a 2,025 ton-per-day UAN unit and an 84 million standard cubic foot per day gasifier complex.