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Supplemental Financial Information
 9 Months Ended
Sep. 30, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Supplemental Financial Information Supplemental Financial Information
Supplemental Balance Sheet Information
The following table summarizes the components of Prepaid expenses and other assets and Other long-term assets, net as presented in the Condensed Consolidated Balance Sheets:
As of
(in thousands)September 30,
2021		December 31,
2020
Prepaid expenses and other assets:
Prepaid expenses$2,370 $1,690 
Prepaid income taxes and income tax refunds1,038 1,605 
Other1,206 1,302 
$4,614 $4,597 
Other long-term assets, net:
Cabot Receivable (1)$6,812 $8,852 
Upfront Customer Consideration (1)7,109 7,490 
Mine development costs, net5,291 4,338 
Right of use assets, operating leases, net6,399 1,930 
Spare parts, net4,316 3,727 
Mine reclamation asset, net1,644 1,712 
Highview Investment552 552 
Other 1,278 1,388 
$33,401 $29,989 
(1) See further discussion of Upfront Customer Consideration in Note 3 and Cabot Receivable in Note 4 and Note 10.
Spare parts include critical spares required to support plant operations. Parts and supply costs are determined using the lower of cost or estimated replacement cost. Parts are recorded as maintenance expenses in the period in which they are consumed.
Mine development costs include acquisition costs, the cost of other development work and mitigation costs related to the Five Forks Mine and are depleted over the estimated life of the related mine reserves. The Company performs an evaluation of the recoverability of the carrying value of mine development costs to determine if facts and circumstances indicate that their carrying value may be impaired and if any adjustment is warranted. There were no indicators of impairment as of September 30, 2021. Mine reclamation asset, net represents an asset retirement obligation ("ARO") asset related to the Five Forks Mine and is depreciated over the estimated life of the Five Forks Mine.
The Company holds a long-term investment (the "Highview Investment") in Highview Enterprises Limited ("Highview"), a UK-based developmental stage company specializing in power storage. The Company accounts for the Highview Investment as an investment recorded at cost, less impairment, plus or minus observable changes in price for identical or similar investments of the same issuer.
The Highview Investment is evaluated for indicators of impairment such as an event or change in circumstances that may have a significant adverse effect on the fair value of the investment. There were no changes to the carrying value of the Highview Investment for the three and nine months ended September 30, 2021 as there were no indicators of impairment or observable price changes for identical or similar investments.
The following table details the components of Other current liabilities and Other long-term liabilities as presented in the Condensed Consolidated Balance Sheets:
 As of
(in thousands)September 30,
2021		December 31,
2020
Other current liabilities:
Current portion of operating lease obligations$2,289 $1,883 
Current portion of mine reclamation liability4,856 9,370 
Income and other taxes payable2,409 1,305 
Other current liabilities312 438 
$9,866 $12,996 
Other long-term liabilities:
Mine reclamation liabilities$8,028 $12,077 
Operating lease obligations, long-term4,582 1,109 
Other long-term liabilities208 287 
$12,818 $13,473 
The Mine reclamation liability related to the Five Forks Mine is included in Other long-term liabilities. The Mine reclamation liability related to Marshall Mine, which was assumed in the Marshall Mine Acquisition, is included in Other current liabilities and Other long-term liabilities. The Mine reclamation liabilities represent AROs. Changes in the AROs were as follows:
As of
(in thousands)September 30, 2021December 31, 2020
Asset retirement obligation, beginning of period$21,447 $2,721 
Asset retirement obligation assumed— 21,328 
Accretion901 543 
Liabilities settled(7,522)(3,565)
Changes due to scope and timing of reclamation(1,942)420 
Asset retirement obligations, end of period12,884 21,447 
Less current portion4,856 9,370 
Asset retirement obligation, long-term$8,028 $12,077 
As discussed in Note 4, as of June 30, 2021, the Company reduced the Mine reclamation liability related to Marshall Mine by $1.9 million based on scope reductions for future reclamation requirements. The Company recorded a corresponding gain on change in estimate, which is included in the Condensed Consolidated Statements of Operations for the nine months ended September 30, 2021.

Supplemental Condensed Consolidated Statements of Operations Information
The following table details the components of Interest expense in the Condensed Consolidated Statements of Operations:
Three Months Ended September 30,Nine Months Ended September 30,
(in thousands)2021202020212020
Interest on Senior Term Loan$— $339 $207 $1,453 
Debt discount and debt issuance costs— 355 946 1,064 
453A interest3 94 10 254 
Other83 93 253 282 
$86 $881 $1,416 $3,053