CVR Energy is a holding company. Through its subsidiaries, CVR Refining, LP (CVR Refining) and CVR Partners, LP (CVR Partners), Co. is engaged in the petroleum refining and nitrogen fertilizer manufacturing industries. CVR Refining is an independent petroleum refiner and marketer of transportation fuels. CVR Partners produces and markets nitrogen fertilizers in the form of urea ammonium nitrate and ammonia. Co.'s two segments are: Petroleum, which includes refineries located in Coffeyville, KS and Wynnewood, OK and supporting logistics assets in the region; and Nitrogen Fertilizer, which includes nitrogen fertilizer manufacturing facilities located in Coffeyville, KS and East Dubuque, IL.