v3.26.1
Related Party Transactions (Tables)
 6 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions Sales to related parties were as follows:
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Net sales—Westlake$238,030 $269,076 $501,121 $459,857 
Charges from related parties for significant inputs included in cost of sales were as follows:
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Feedstock purchased from Westlake and included in cost of sales$86,595 $90,567 $183,656 $176,066 
Other charges from Westlake and included in cost of sales34,748 33,729 72,953 65,206 
Charges from related parties included within selling, general and administrative expenses were as follows:
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Services received from Westlake and included in selling, general and administrative expenses$6,618 $5,276 $13,037 $11,707 
Charges from related parties for goods and services capitalized as assets were as follows:
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Goods and services purchased from Westlake and capitalized as assets$533 $1,053 $1,074 $6,481 
The Partnership's receivable under the Investment Management Agreement was as follows:
June 30,
2026		December 31,
2025
Receivable under the Investment Management Agreement$43,577 $23,378 
The Partnership's accounts receivable from Westlake were as follows:
June 30,
2026		December 31,
2025
Accounts receivable—Westlake$39,464 $63,571 
The Partnership's accounts payable to Westlake were as follows:
June 30,
2026		December 31,
2025
Accounts payable—Westlake$15,630 $19,132 
Debt payable to related parties was as follows:
June 30,
2026		December 31,
2025
Long-term debt payable to Westlake$399,674 $399,674