XML 52 R51.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

ACCRUED WORKERS' COMPENSATION AND PNEUMOCONIOSIS BENEFITS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Accrued Workers Compensation And Pneumoconiosis Benefits |
Reconciliation of changes in workers' compensation liability | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, | ​
​ | ​ | 2019 |  | 2018 | ​
​ | ​ | (in thousands) | ​
Beginning balance | ​ | $ | 49,539 | ​ | $ | 54,439 | ​
Accruals increase | ​ |  | 7,162 | ​ |  | 7,654 | ​
Payments | ​ |  | (11,320) | ​ |  | (10,837) | ​
Interest accretion | ​ |  | 1,606 | ​ |  | 1,454 | ​
Valuation loss (gain) | ​ |  | 6,397 | ​ |  | (3,171) | ​
Ending balance | ​ | $ | 53,384 | ​ | $ | 49,539 | ​
Reconciliation of changes in pneumoconiosis benefit obligation | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,
​ | ​ | 2019 |  | 2018 | ​
​ | ​ | (in thousands) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Benefit obligations at beginning of year | ​ | $ | 72,095 | ​ | $ | 74,859 | ​
Service cost | ​ |  | 2,593 | ​ |  | 2,525 | ​
Interest cost | ​ |  | 3,044 | ​ |  | 2,542 | ​
Actuarial (gain) loss | ​ |  | 23,298 | ​ |  | (4,599) | ​
Benefits and expenses paid | ​ |  | (3,347) | ​ |  | (3,232) | ​
Benefit obligations at end of year | ​ | $ | 97,683 | ​ | $ | 72,095 | ​
Components of pneumoconiosis and workers' compensation expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2019 |  | 2018 |  | 2017 | ​
​ | ​ | (in thousands) | ​
Black lung benefits: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Service cost |  | $ | 2,593 | ​ | $ | 2,525 | ​ | $ | 2,255 | ​
Interest cost (1) | ​ |  | 3,044 | ​ |  | 2,542 | ​ |  | 2,555 | ​
Net amortization (1) | ​ |  | (4,582) | ​ |  | 2 | ​ |  | (2,092) | ​
Total pneumoconiosis expense | ​ |  | 1,055 | ​ |  | 5,069 | ​ |  | 2,718 | ​
Workers' compensation expense | ​ |  | 17,541 | ​ |  | 11,270 | ​ |  | 12,215 | ​
Net periodic benefit cost | ​ | $ | 18,596 | ​ | $ | 16,339 | ​ | $ | 14,933 | ​
________________________________________
| (1) | Interest cost and net amortization is included in the Other income (expense) line item within our consolidated statements of income (see Note 2 – Summary of Significant Accounting Policies).
Pneumoconiosis benefits |
Accrued Workers Compensation And Pneumoconiosis Benefits |
Reconciliation of changes in the pneumoconiosis benefit obligation recognized in AOCI | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Year Ended December 31,
​ | ​ | 2019 |  | 2018 |  | 2017 |
​ | ​ | (in thousands) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net actuarial gain (loss) | ​ | $ | (23,298) | ​ | $ | 4,599 | ​ | $ | (7,938) | ​
Reversal of amortization item: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net actuarial (gain) loss | ​ |  | (4,582) | ​ |  | 2 | ​ |  | (2,092) | ​
Total recognized in accumulated other comprehensive loss | ​ | $ | (27,880) | ​ | $ | 4,601 | ​ | $ | (10,030) | ​
Schedule of amount recognized in accumulated other comprehensive income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Year Ended December 31,
​ | ​ | 2019 |  | 2018 |  | 2017 |
​ | ​ | (in thousands) | ​
Amount recognized in accumulated other comprehensive loss consists of: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net actuarial loss | ​ | $ | 31,927 | ​ | $ | 4,047 | ​ | $ | 8,648 | ​
Summary of information about amounts recognized in the consolidated balance sheets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,
​ | ​ | 2019 |  | 2018 |
​ | ​ | (in thousands) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Workers’ compensation claims | ​ | $ | 53,384 | ​ | $ | 49,539 | ​
Pneumoconiosis benefit claims | ​ | ​ | 97,683 | ​ | ​ | 72,095 | ​
Total obligations | ​ |  | 151,067 | ​ |  | 121,634 | ​
Less current portion | ​ |  | (11,175) | ​ |  | (11,137) | ​
Non-current obligations | ​ | $ | 139,892 | ​ | $ | 110,497 | ​

X
- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for workers' compensation and pneumoconiosis benefits, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + References No definition available. + Details
Name: | arlp_ScheduleOfAmountsRecognizedInBalanceSheetForBlackLungAndWorkersCompensationBenefitsTableTextBlock
Namespace Prefix: | arlp_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of workers' compensation expense and net periodic benefit expense for pneumoconiosis benefits. + References No definition available. + Details
Name: | arlp_ScheduleOfBlackLungAndWorkersCompensationExpenseTableTextBlock
Namespace Prefix: | arlp_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in the liability for workers' compensation during the period. + References No definition available. + Details
Name: | arlp_ScheduleOfReconciliationOfChangesInWorkersCompensationLiabilityTableTextBlock
Namespace Prefix: | arlp_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_DefinedBenefitPlanDisclosureLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefit obligations including accumulated benefit obligation and projected benefit obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAccumulatedAndProjectedBenefitObligationsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669686-108580 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in plan assets and benefit obligations recognized in other comprehensive income (loss) during the period. + References No definition available. + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_RetirementPlanTypeAxis=us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |