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Acquisition of Marshall Mine (Tables)

9 Months Ended

Sep. 30, 2021

Business Combination and Asset Acquisition [Abstract]

Summary of Purchase Consideration and Allocation

A summary of the net assets acquired and liabilities assumed and the additional assets recorded in the Marshall Mine Purchase Agreement as of the Acquisition Date are shown in the table below. The Company completed additional analysis of the assets acquired and liabilities assumed and recorded adjustments as of December 31, 2020 as shown in the table below.

(in thousands)						As Originally Reported						Adjustments						As Adjusted
Assets acquired:
Receivables						$	—					$	513					$	513
Property, plant and equipment						3,863						—						3,863
Spare parts						100						—						100
Liabilities assumed:
Accounts payable and accrued expenses						(673)						160						(513)
Asset retirement obligation						(21,328)						—						(21,328)
Net assets acquired and liabilities assumed from Marshall Mine acquisition						(18,038)						673						(17,365)
Cabot Receivable						9,749						—						9,749
Upfront Customer Consideration						$	8,289					$	(673)					$	7,616

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- References

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- Definition

Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472

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