RATIO OF EARNINGS TO FIXED CHARGES
   Predecessor (1)
    
    Successor (1)174 Days
    
    233 DaysEnded
    
    Ended
    
    Year Ended
    
    Year Ended
    
    Year Ended
    
    Year EndedJune 23,
    
December 31,
    
December 31,
    
December 31,
    
December 31,
    
December 31,2005
    
    2005
    
    2006
    
    2007
    
    2008
    
    2009(in millions)Fixed charges:a) Interest expensed and capitalized
    
    
    7.3
    
    
    
    24.1
    
    
    
    52.2
    
    
    
    70.4
    
    
    
    40.7
    
    
    
    44.3b) Amortized capitalized expenses related
to indebtedness (2)
    
    
    8.9
    
    
    
    1.7
    
    
    
    26.7
    
    
    
    4.1
    
    
    
    12.0
    
    
    
    4.0c) Estimate of interest within rental
expense
    
    
    0.6
    
    
    
    0.6
    
    
    
    1.3
    
    
    
    1.3
    
    
    
    1.4
    
    
    
    1.7Total fixed charges
    
    
    16.8
    
    
    
    26.4
    
    
    
    80.2
    
    
    
    75.8
    
    
    
    54.1
    
    
    
    50.0Adjusted earnings:a) Pre-tax income (loss) (3)
    
    
    88.5
    
    
    
    (182.2
    )
    
    
    311.4
    
    
    
    (156.3
    )
    
    
    227.8
    
    
    
    98.6b) Fixed charges
    
    
    16.8
    
    
    
    26.4
    
    
    
    80.2
    
    
    
    75.8
    
    
    
    54.1
    
    
    
    50.0c) Amortization of capitalized interest
    
    
    
    
    
    
    
    
    
    
    0.1
    
    
    
    0.5
    
    
    
    1.2
    
    
    
    1.3d) Interest capitalized
    
    
    (0.3
    )
    
    
    (0.8
    )
    
    
    (11.6
    )
    
    
    (12.0
    )
    
    
    (2.4
    )
    
    
    (2.0
    )Adjusted earnings
    
    
    105.0
    
    
    
    (156.6
    )
    
    
    380.1
    
    
    
    (92.0
    )
    
    
    280.7
    
    
    
    147.9Ratio of Earnings to Fixed Charges (4)
    
    
    6.3
    x
    
    
    
    
    
    
    4.7
    x
    
    
    
    
    
    
    5.2
    x
    
    
    3.0
    x
 
 (1)
    
    On June 24, 2005, pursuant to a stock purchase agreement dated May 15, 2005, Coffeyville Acquisition LLC (CALLC), which was formed in Delaware on May 13, 2005 by
certain funds affiliated with Goldman, Sachs & Co. and Kelso & Company, L.P., acquired all of the subsidiaries of Coffeyville Group Holdings, LLC (Predecessor).
In the five year period presented above, the business was operated by the Predecessor for the 174-days ended June 23, 2005. Post-June 24, 2005 operations are
referred to as Successor. CALLC operated the business from June 24, 2005 until CVR Energys initial public offering in October 2007.
CVR Energy was formed in September 2006 as a subsidiary of CALLC in order to consummate an initial public offering of the businesses previously operated by CALLC.
Prior to CVR Energys initial public offering in October 2007, (1) CALLC transferred all of its businesses to CVR Energy in exchange for all of CVR Energys common
stock, (2) CALLC was effectively split into two entities, with the Kelso Funds controlling CALLC and the Goldman Sachs Funds controlling Coffeyville Acquisition II
LLC (CALLC II) and CVR Energys senior management receiving an equivalent position in each of the two entities, (3) the nitrogen fertilizer business was
transferred to the Partnership in exchange for all of the partnership interests in the Partnership and (4) all of the interests of the managing general partner of
the Partnership were sold to an entity owned by the controlling stockholders and senior management at fair market value on the date of the transfer. CVR Energy
consummated its initial public offering on October 26, 2007.(2)
    
    Includes the write-off of $8.1 million of deferred financing costs in connection with the refinancing of our senior secured credit facility on June 23, 2005; $23.4
million in connection with the refinancing of our senior secured credit facility on December 28, 2006 and $1.3 million in connection with the repayment and
termination of three credit facilities on October 26, 2007; $10.0 million of deferred financing costs in connection with the second amendment
to our credit facility on December 22, 2008; $2.1 million of deferred financing with the reduction, effective June 1, 2009 and eventual termination
of our funded letter of credit facility on October 15, 2009.(3)
    
    Pre-tax income (loss) for the calculation of ratio of income to fixed charges is defined as pre-tax income (loss) before adjustments for noncontrolling interest.(4)
    
    Earnings were insufficient to cover fixed charges by $183.0 million and $167.8 million for the 233 days ended December 31, 2005 and the year ended December 31,
2007, respectively.