(12) Commitments and Contingencies Except as described below, there have been no material changes in the Companys commitments and contingencies disclosed in the 2019 Form 10-K. In the ordinary course of business, the Company may become party to lawsuits, administrative proceedings, and governmental investigations, including environmental, regulatory, and other matters. The outcome of these matters cannot always be predicted accurately, but the Company accrues liabilities for these matters if the Company has determined that it is probable a loss has been incurred and the loss can be reasonably estimated. While it is not possible to predict the outcome of such proceedings, if one or more of them were decided against us, the Company believes there would be no material impact on its consolidated financial statements. The Company is currently evaluating its contractual arrangements and customer, vendor and supplier relationships to determine whether and to what extent, if any, the impacts of the COVID-19 pandemic or recent crude oil or refined product price volatility will impair or excuse the performance of the Company or its customers, vendors or suppliers under existing agreements. As of March 31, 2020, the Company had not experienced a material financial impact from any actual or threatened impairment or excuse in its or others performance under such agreements. Crude Oil Supply Agreement On August 31, 2012, an indirect, wholly-owned subsidiary of the Petroleum Segment and Vitol Inc. (Vitol) entered into an Amended and Restated Crude Oil Supply Agreement (as amended, the Crude Oil Supply Agreement). Under the Crude Oil Supply Agreement, Vitol supplies the Petroleum Segment with crude oil and intermediation logistics helping to reduce the amount of inventory held at certain locations and mitigate crude oil pricing risk. Volumes contracted under the Crude Oil Supply Agreement, as a percentage of the total crude oil purchases (in barrels), was approximately 18% and 39% for the three months ended March 31, 2020 and 2019, respectively. The Crude Oil Supply Agreement, which currently extends through December 31, 2020, automatically renews for successive one -year terms (each such term, a Renewal Term) unless either party provides the other with notice of nonrenewal at least 180 days prior to expiration of any Renewal Term. RFS The Petroleum Segment is subject to the RFS of the Environmental Protection Agency (EPA) that require refiners to either blend renewable fuels in with their transportation fuels or purchase renewable fuel credits, known as RINs, in lieu of blending. The Petroleum Segment is not able to blend the substantial majority of its transportation fuels and has to purchase RINs on the open market, and may have to obtain waiver credits for cellulosic biofuels from the EPA, in order to comply with the RFS. For the three months ended March 31, 2020 and 2019, the Company recognized expense of approximately $19 million and $13 million, respectively, for the Petroleum Segments compliance with RFS. The recognized amounts are included within Cost of materials and other in the condensed consolidated statements of operations. The Companys costs to comply with the RFS include the recognition of the Petroleum Segments biofuel blending obligation based on the purchased cost of RINs or the fair value of the obligation for which RINs have not been purchased, based on market prices at each reporting date, and the valuation change of RINs acquired in excess of its RFS obligation as of the reporting date. Litigation The U.S. Attorneys office for the Southern District of New York contacted CVR Energy in September 2017 seeking production of information pertaining to CVR Refinings, CVR Energys and Mr. Carl C. Icahns activities relating to the RFS and Mr. Icahns former role as an advisor to the President of the United States. CVR Energy cooperated with the request and provided information in response to the subpoena. The U.S. Attorneys office has not made any claims or allegations against CVR Energy or Mr. Icahn. CVR Energy believes it maintains a strong compliance program and, while no assurances can be made, CVR Energy does not believe this inquiry will have a material impact on its business, financial condition, results of operations or cash flows. In April 2020, Coffeyville Resources Refining and Marketing, LLC (CRRM) executed a tolling agreement with the United States Department of Justice (DOJ) and the Kansas Department of Health and Environment (KDHE) further extending time for negotiation regarding alleged violations of the CAA and a 2012 Consent Decree between CRRM, the United States (on behalf of EPA), and KDHE at CRRMs Coffeyville refinery (the Coffeyville Refinery) by an additional two months, through June 30, 2020. At this time the Company cannot reasonably estimate the potential penalties, costs, fines, or other expenditures that may result from this matter or any subsequent enforcement or litigation relating thereto and, therefore, the Company cannot determine if the ultimate outcome of this matter will have a material impact on the Companys financial position, results of operations, or cash flows. In April 2020, the U.S. Court of Appeals for the 10 th Circuit (the 10 th Circuit) denied the petitions of Wynnewood Refining Company, LLC (WRC) and others seeking rehearing en banc of the January 2020 decision of a three-judge panel of the 10 th Circuit vacating three small refinery exemptions (SREs) under the RFS program under the CAA, including one issued to WRCs Wynnewod refinery (the Wynnewood Refinery) for 2017, and remanding the matter back to the EPA for further proceedings. The parties have until September 4, 2020 to file a writ of certiorari with the Supreme Court of the Unites States (the Supreme Court). As it is not yet clear whether this matter will be heard by the Supreme Court, or what steps the EPA will take with respect to SREs, we cannot currently estimate the outcome, impact, or timing of resolution of this matter. On April 6, 2020, a lawsuit was filed in the United States District Court for the Southern District of New York against the Company, CVR Refining and its general partner, CVR Refining Holdings, IEP, and the Companys Chief Executive Officer by purported former unitholders of CVR Refining on behalf of themselves and an alleged class of similarly situated unitholders relating to the Companys exercise of the call option under the CVR Refining Amended and Restated Agreement of Limited Partnership assigned to it by CVR Refinings general partner. This lawsuit, which primarily alleges violations of Sections 10(b) and 20(a) of the Exchange Act and Rule 10b-5 thereunder and seeks monetary damages and attorneys fees, among other remedies, is in addition to the nine lawsuits consolidated in the Court of Chancery of the State of Delaware related to the Companys exercise of the call option. The Company believes all of these lawsuits are without merit and intends to vigorously defend against them. As these lawsuits are in the early stages of litigation, the Company cannot determine at this time the outcome of the lawsuits, including whether the outcome would have a material impact on the Companys financial position, results of operations, or cash flows.