v3.26.1
Share-Based Compensation
6 Months Ended
Jun. 30, 2026
Share-Based Payment Arrangement [Abstract]  
Share-Based Compensation
(8) Share-Based Compensation
The following table summarizes share-based compensation expense for the three and six months ended June 30, 2026 and 2025, including expense related to outstanding awards, forfeiture-related reversals, and unit price market fluctuation impacts:
Three Months Ended
June 30,
Six Months Ended
June 30,
(in thousands)2026202520262025
Phantom Unit Awards$765 $1,586 $2,730 $2,462 
Other Awards (1)
(403)1,241 625 1,837 
Total share-based compensation expense$362 $2,827 $3,355 $4,299 
(1)Other awards include the allocations, pursuant to the Corporate Master Services Agreement effective January 1, 2020, as amended (the “Corporate MSA”) and the Partnership’s Second Amended and Restated Agreement of Limited Partnership, of compensation expense for certain employees of CVR Energy and its subsidiaries who perform services for the Partnership and participate in equity compensation plans of CVR Energy.