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Supplemental Financial Information | 9 Months Ended
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Sep. 30, 2024
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 current assets, and Other long-term assets, net as presented in the Condensed Consolidated Balance Sheets:
|  | As of
(in thousands) | September 30, 2024 |  | December 31, 2023
Prepaid expenses and other current assets: |  |  |  |
Prepaid expenses |  | $ | 1,317 |  |  | $ | 2,430 |
Prepaid income taxes and income tax refunds |  | 192 |  |  | 349 |
Other |  | 2,021 |  |  | 2,436 |
Total prepaid expenses and other current assets |  | $ | 3,530 |  |  | $ | 5,215 |
Other long-term assets, net: |  |  |  |
Spare parts, net |  | $ | 10,753 |  |  | $ | 9,147 |
Right of use assets, operating leases, net |  | 9,331 |  |  | 10,592 |
Intangible assets, net |  | 7,644 |  |  | 7,899 |
Mine development costs, net |  | 7,125 |  |  | 7,377 |
Upfront Customer Consideration (1) |  | 5,586 |  |  | 5,967 |
Mine reclamation asset, net |  | 1,856 |  |  | 1,955 |
Other |  | 2,546 |  |  | 2,663 |
Total other long-term assets, net |  | $ | 44,841 |  |  | $ | 45,600 |
(1) Represents remaining balance on consideration paid to a customer under a supply contract executed in 2020. This asset is being amortized as a reduction to revenue on a straight-line basis over the expected 15-year contractual period of the contract. Spare parts include critical spares required to support plant operations. 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. Mine reclamation asset, net represents an asset retirement obligation ("ARO") asset related to the Five Forks Mine and is depreciated over its estimated life. As of September 30, 2024 and December 31, 2023, Other includes the Highview Investment in the amount of $0.6 million that is carried at cost, less impairment, plus or minus observable changes in price for identical or similar investments of the same issuer. 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, 2024 |  | December 31, 2023
Other current liabilities: |  |  |  |
Current portion of operating lease obligations |  | $ | 1,991 |  |  | $ | 1,944 |
Sales, use and other taxes payable |  | 1,719 |  |  | 948 |
Current portion of asset retirement obligations |  | 1,259 |  |  | 182 |
Other(1) |  | 2,702 |  |  | 2,718 |
Total other current liabilities |  | $ | 7,671 |  |  | $ | 5,792 |
Other long-term liabilities: |  |  |  |
Operating lease obligations, long-term |  | $ | 7,569 |  |  | $ | 8,870 |
Asset retirement obligations |  | 5,335 |  |  | 5,981 |
Other |  | 1,125 |  |  | 929 |
Total other long-term liabilities |  | $ | 14,029 |  |  | $ | 15,780 |
(1) Included in Other current liabilities as of September 30, 2024 and December 31, 2023 is $1.7 million for the Tinuum Group Obligation as discussed in Note 7. As of September 30, 2024 and December 31, 2023, the ARO related to the Five Forks Mine is included in Other long-term liabilities. The Mine reclamation liabilities represent AROs. Changes in the AROs were as follows:
|  | As of
(in thousands) |  | September 30, 2024 |  | December 31, 2023
Asset retirement obligations, beginning of period |  | $ | 6,163 |  |  | $ | 8,533 |
Asset retirement obligations assumed(1) |  | — |  |  | 1,500 |
Accretion |  | 496 |  |  | 582 |
Liabilities settled(2) |  | (65) |  |  | (4,866) |
Changes due to scope and timing of reclamation |  | — |  |  | 414 |
Asset retirement obligations, end of period |  | 6,594 |  |  | 6,163 |
Less current portion |  | 1,259 |  |  | 182 |
Asset retirement obligations, long-term |  | $ | 5,335 |  |  | $ | 5,981 |
(1) Represents the Corbin ARO and Mine 4 ARO in the amounts of $0.5 million and $1.0 million, respectively, assumed during the period ended December 31, 2023. (2) Included in liabilities settled during the period ended December 31, 2023 is $4.7 million related to the removal of the ARO associated with Marshall Mine, LLC as a result of the sale of Marshall Mine, LLC in March 2023. Supplemental Income Statement Information Tinuum Group, LLC As of September 30, 2024 and December 31, 2023, the Company's ownership interest in Tinuum Group, an equity method investment, was 42.5%. For the three and nine months ended September 30, 2024, the Company recognized earnings from Tinuum Group of $0.1 million. For the three and nine months ended September 30, 2023, the Company recognized earnings from Tinuum Group of $0.2 million and $1.1 million, respectively. In 2024, Tinuum Group, LLC has continued to wind down its operations. For the three and nine months ended September 30, 2024, the Company recognized expense of $0.2 million and $0.7 million, respectively, in Cost of revenue, exclusive of depreciation and amortization, related to royalties owed to Tinuum Group under an agreement for certain of the Company's sales of M-Prove TM products. For the three and nine months ended September 30, 2023, the Company recognized expense of $0.2 million and $0.6 million, respectively, in Cost of revenue, exclusive of depreciation and amortization, related to royalties owed to Tinuum Group under an agreement for certain of the Company's sales of M-Prove TM products.

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